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NY N026298




April 28, 2008

CLA-2-83:OT:RR:E:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a planter from China

Dear Mr. Crago:

In your letter dated April 17, 2008, you requested a tariff classification ruling.

The merchandise under consideration is described as an “Iron Frog Garden Decoration,” item number A026OA00429. It is a whimsical garden decoration that features a frog riding a tricycle with a planter pot positioned on the front wheel and another pot positioned between the back wheels. It is made of 80 percent iron and 20 percent sea grass (only around body/torso of frog). It measures 22.75 inches long by 7.25 inches wide by 22.25 inches high.

The applicable subheading for the iron planter will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal, statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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