891923 89 Ruling Active

The tariff classification of a figurine from China

Issued February 14, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

Our Customs laboratory has determined that the miniature truck consists of calcium carbonate agglomerated with plastics while the miniature Coca-Cola cases are made of plastics. The essential character of this figurine is represented by the truck.

CBP rationale

The applicable subheading for the figurine will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of artificial stone: other articles: other.

Full text

NY 891923 February 14, 1994 CLA-2-68:S:N:N3:226 891923 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a figurine from China Dear Ms. Webster: In your letter dated October 25, 1993, you requested a tariff classification ruling on a "poly-resin" figurine of a Coca-Cola truck carrying cases of Coca-Cola. A sample of this product was submitted with your ruling request and sent to our Customs laboratory for analysis. Our Customs laboratory has determined that the miniature truck consists of calcium carbonate agglomerated with plastics while the miniature Coca-Cola cases are made of plastics. The essential character of this figurine is represented by the truck. The applicable subheading for the 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 4.9 percent ad valorem. Importations of this merchandise might be subject to the provisions of Section 133 of the Customs Regulations if the products copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →