A81635 A8 Ruling Active

The tariff classification of a polyresin figurine from China

Issued March 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

The submitted sample is identified as the "Office God" Faxus. The article is a novelty figurine depicting a standing greek god. The item is three and one half inches in height and is ivory in color. Your letter indicates that the article is composed of calcium carbonate and porcelain material agglomerated with plastic resin. The calcium carbonate is derived from ground limestone and is uniformly blended with the plastic material throughout the body of the article.

CBP rationale

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

Full text

NY A81635 March 28, 1996 CLA-2-68:RR:NC:GI:226 A81635 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. David L. McClees Talus 400 Riverside Street Portland, Maine 04103 RE: The tariff classification of a polyresin figurine from China Dear Mr. McClees: In your letter dated March 15, 1996, you requested a tariff classification ruling regarding a polyresin figurine. The submitted sample is identified as the "Office God" Faxus. The article is a novelty figurine depicting a standing greek god. The item is three and one half inches in height and is ivory in color. Your letter indicates that the article is composed of calcium carbonate and porcelain material agglomerated with plastic resin. The calcium carbonate is derived from ground limestone and is uniformly blended with the plastic material throughout the body of the article. The applicable subheading for the polyresin 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 2.9 percent ad valorem. 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 Jacob Bunin at 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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