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NY R04265




July 20, 2006

CLA-2-39:RR:NC:SP:221 R04265

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Jessica Boyd
Blackstone Int.
2018 Lord Baltimore Dr.
Baltimore, MD 21244

RE: The tariff classification of plastic flower pots from China.

Dear Ms. Boyd:

In your letter dated June 22, 2006, you requested a tariff classification ruling.

You have submitted illustrations depicting plastic flower pots (no item number indicated). This product is known as “Magic Pot”. This flower pot is designed with a double wall construction. Between the walls, a reservoir stores several months’ supply of water to prevent the plant from drying out. A water flow regulator prevents over-watering of the plants. The reservoir holds almost 8 quarts of water. The “Magic Pot” is suitable for growing both soil and water plants, either indoors or outdoors. The flower pots are available in two sizes, the 16-inch diameter pot and the 14-inch diameter pot. The soil capacity is 13 quarts for the 14-inch diameter pot.

The applicable subheading for the plastic flower pots will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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