B89485 B8 Ruling Active

The tariff classification of a plaster figurine from China

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

Tariff classification

HTS codes: 6809.90.0000

Headings: 6809

Product description

Item #972592, which is identified as "Decorated Pig", is part of an assortment of six figurines. Our laboratory has determined that this article is composed essentially of gypsum (plaster).

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 B89485 October 22, 1997 CLA-2-68:RR:NC:2:226 B89485 CATEGORY: Classification TARIFF NO.: 6809.90.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plaster figurine from China Dear Ms. Aldinger: In your letter dated August 18, 1997, you requested a tariff classification ruling regarding a plaster figurine. A representative sample was submitted and sent to our Customs laboratory for analysis. Item #972592, which is identified as "Decorated Pig", is part of an assortment of six figurines. Our laboratory has determined that this article is composed essentially of gypsum (plaster). 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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