C86951 C8 Ruling Active

The tariff classification of #638655 polyresin figurine fromChina.

Issued May 14, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.00

Headings: 6810

Product description

The frog is standing on a simulated lily pad. Next to the frog is a large flower on which is mounted a small glass dome. Inside the dome is a small insect figure. The entire article is approximately 4" long and 3 1/2" high and is made almost entirely of plastic resin and calcium carbonate derived from natural marble. All of the ingredient materials are evenly distributed throughout the body of the article.

CBP rationale

a bouquet of flowers. The frog is standing on a simulated lily pad. Next to the frog is a large flower on which is mounted a small glass dome. Inside the dome is a small insect figure. The entire article is approximately 4" long and 3 1/2" high and is made almost entirely of plastic resin and calcium carbonate derived from natural marble. All of the ingredient materials are evenly distributed throughout the body of the article. The applicable subheading for the figurine will be 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 rate of duty will be 1%. Your sample is returned herewith.

Full text

PD C86951 May 14, 1998 CLA-2-S:COD:D07 CATEGORY: Classification TARIFF NO.: 6810.99.00 Ms. Shelly Pappas Value City Imports 1800 Moler Road Columbus, Ohio 43207 RE: The tariff classification of #638655 polyresin figurine from China. Dear Ms. Pappas: In your letter dated April 15, 1998 you requested a tariff classification ruling. The sample you provided is a stylized frog holding a bouquet of flowers. The frog is standing on a simulated lily pad. Next to the frog is a large flower on which is mounted a small glass dome. Inside the dome is a small insect figure. The entire article is approximately 4" long and 3 1/2" high and is made almost entirely of plastic resin and calcium carbonate derived from natural marble. All of the ingredient materials are evenly distributed throughout the body of the article. The applicable subheading for the figurine will be 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 rate of duty will be 1%. Your 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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