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B88609 B8 Ruling Active

The tariff classification of a plaster figurine from Canada

Issued October 22, 1997 by U.S. Customs and Border Protection.

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B8 B88609 (October 22, 1997)

Tariff classification

HTS codes: 6809.90.0000

Headings: 6809

Product description

You indicated in your letter that the item is composed of pulverized coal and plaster, poured into a mold and hand finished. Our laboratory determined that the article consists largely of gypsum (plaster) with a small percentage of coal. Both materials are uniformly blended throughout the body of the article.

CBP rationale

The applicable subheading for the plaster figurine will be 6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster or of compositions based on plaster: other articles.

Full text

NY B88609 October 22, 1997 CLA-2-68:RR:NC:2:226 B88609 CATEGORY: Classification TARIFF NO.: 6809.90.0000 Mr. Skip Gray A.N. Deringer, Inc. RR 3, Box 5400 Houlton, ME 04730 RE: The tariff classification of a plaster figurine from Canada Dear Mr. Gray: In your letter dated August 13,1997, on behalf of your client, Beaver Hut Figurines Ltd., you requested a tariff classification ruling regarding a plaster and coal figurine. A representative sample was submitted and sent to our Customs laboratory for analysis. You indicated in your letter that the item is composed of pulverized coal and plaster, poured into a mold and hand finished. Our laboratory determined that the article consists largely of gypsum (plaster) with a small percentage of coal. Both materials are uniformly blended throughout the body of the article. The applicable subheading for the plaster figurine will be 6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster or of compositions based on plaster: other articles. The rate of duty will be 2 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, Robert B. Swierupski Director, National Commodity Specialist Division

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