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The tariff classification of a "polyresin" figurine from China
Issued December 19, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 817448 (December 19, 1995)
Tariff classification
HTS codes: 6810.99.0000
Headings: 6810
Product description
Item #92993, which you describe as a "Hand Painted Ornament," is cast from a mixture of polyester resin and calcium carbonate which is derived from natural ground stone. This item is an Easter figurine that is approximately two and one half inches in height. It depicts two Easter bunnies; one is sitting down holding a paint can and the other is in a standing position painting an Easter egg.
CBP rationale
a paint can and the other is in a standing position painting an Easter egg. The applicable subheading for the "polyresin" Easter figurine will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone...other articles: other. The rate of duty will be 3.9 percent ad valorem. The rate of duty for 1996 will be 2.9 percent ad valorem.
Full text
NY 817448 December 19, 1995 CLA-2-68:RR:NC:GI:226 817448 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a "polyresin" figurine from China Dear Ms. Aldinger: In your letter dated December 2, 1995, you requested a tariff classification ruling regarding a "polyresin" Easter figurine. A sample was submitted with your request. Item #92993, which you describe as a "Hand Painted Ornament," is cast from a mixture of polyester resin and calcium carbonate which is derived from natural ground stone. This item is an Easter figurine that is approximately two and one half inches in height. It depicts two Easter bunnies; one is sitting down holding a paint can and the other is in a standing position painting an Easter egg. The applicable subheading for the "polyresin" Easter figurine will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone...other articles: other. The rate of duty will be 3.9 percent ad valorem. The rate of duty for 1996 will be 2.9 percent ad valorem. This ruling is being issued under the provisions of Section 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 Jacob Bunin at 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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