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B86786 B8 Ruling Active

The tariff classification of #91100 polyresin patchwork reindeer from China.

Issued July 7, 1997 by U.S. Customs and Border Protection.

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B8 B86786 (July 7, 1997)

Tariff classification

HTS codes: 6810.99.00

Headings: 6810

Product description

5" in height. It is marked "Made In China" with a adhesive label. In your Letter you explain that it is made of 50% polyester resin and 50% calcium carbonate which is derived from natural marble stone. Both ingredients are evenly distributed throughout the body of the article.

CBP rationale

The applicable subheading for the #91100 reindeer is 6810.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles of cement, of concrete or of artificial stone.

Full text

PD B86786 July 7,1997 CLA-2-S:COD:D07 CATEGORY: Classification TARIFF NO.: 6810.99.00 Ms. Michele Smith Sears Roebuck and Company Department 733 IMP 333 Beverly Road, BC204A Hoffman Estates, Illinois 60179 RE: The tariff classification of #91100 polyresin patchwork reindeer from China. Dear Ms. Smith: In your letter dated June 17, 1997 you requested a tariff classification ruling. The sample you provided is a stylized reindeer statue approximately 7.5" in height. It is marked "Made In China" with a adhesive label. In your Letter you explain that it is made of 50% polyester resin and 50% calcium carbonate which is derived from natural marble stone. Both ingredients are evenly distributed throughout the body of the article. The applicable subheading for the #91100 reindeer is 6810.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles of cement, of concrete or of artificial stone...: Other articles: Other". The duty will be 2%. The sample is returned herewith. 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. Sincerely, Joseph Wilson Port Director Buffalo, N.Y.

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