B86789 B8 Ruling Active

The tariff classification of #91032, #91033, #91036 and #97215 polyresin table decorations from China.

Issued July 18, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.00

Headings: 6810

Product description

Each is marked "Made In China" with an adhesive label. In your letter you explain that they are made of 50% polyester resin and 50% calcium carbonate which is derived from natural marble stone. Both materials are evenly distributed throughout the body of the articles.

CBP rationale

The applicable subheading for these articles 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 B86789 July 18,1997 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 #91032, #91033, #91036 and #97215 polyresin table decorations from China. Dear Ms. Smith: In your letter dated June 17, 1997 you requested a tariff classification ruling. The samples you provided are an assortment of table piece decorations in the form of animal and human figurines ranging in height from 3 1/2" up to 7 2/3". Each is marked "Made In China" with an adhesive label. In your letter you explain that they are made of 50% polyester resin and 50% calcium carbonate which is derived from natural marble stone. Both materials are evenly distributed throughout the body of the articles. The applicable subheading for these articles 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%. Your samples have been returned under separate cover. 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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