A87853 A8 Ruling Active

The tariff classification of a decorative article of agglomerated stone from China

Issued October 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

Item #970000, which is identified as "Polyresin Valentine Trinket Box", is colored pink and is decorated with small raised purple and pink roses with green leaves. It has a removable lid that is also adorned with roses and leaves. It is available in a heart shape, which measures 3.5 inches x 3.25 inches x 1.5 inches, or in an oval shape, which measures 3.75 inches x 3 inches x 1.5 inches. You indicated in your letter that this item is composed of 60 percent polyester resin, 35 percent calcium carbonate (derived from natural stone), 1 percent titanium dioxide, and .5 percent hardening agent. In a telephone conversation with this office,

CBP rationale

The applicable subheading for the decorative article of agglomerated stone will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of.

Full text

NY A87853 October 8, 1996 CLA-2-:RR:NC:2:226 A87853 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative article of agglomerated stone from China Dear Mr. Rosbach: In your letter dated September 19, 1996, you requested a tariff classification ruling regarding a decorative polyresin trinket box. Two representative samples were submitted with your ruling request. Item #970000, which is identified as "Polyresin Valentine Trinket Box", is colored pink and is decorated with small raised purple and pink roses with green leaves. It has a removable lid that is also adorned with roses and leaves. It is available in a heart shape, which measures 3.5 inches x 3.25 inches x 1.5 inches, or in an oval shape, which measures 3.75 inches x 3 inches x 1.5 inches. You indicated in your letter that this item is composed of 60 percent polyester resin, 35 percent calcium carbonate (derived from natural stone), 1 percent titanium dioxide, and .5 percent hardening agent. In a telephone conversation with this office, you stated that the calcium carbonate and the polyester resin are uniformly blended throughout the body of the article. The applicable subheading for the decorative article of agglomerated stone will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone, whether or not reinforced: 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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