The tariff classification of five agglomerated stone articles from China

Product description

Items #WW-2330 and #WW-2009 were addressed under a separate ruling (C86313). All other items, which are the subject of this ruling, were sent to our Customs laboratory for analysis. Item #WW-2301 is a figure dressed in a full length green winter coat with a dog peeking out from the bottom. This figure is wearing a tasseled stocking cap, stripped muffler, black boots and green dotted mittens. The item is cradling a kitten and a Christmas stocking in one arm and holding two candy canes in one mitten and loaves of bread in a basket in the other mitten. Item #WW-2302 is a figure dressed in a winter sweater, red checked pants, black boots, hat and mittens. This figure is holding a pine Christmas tree with a bird perched on top of the tree. Item #WW-2303 is a barefoot figure dressed in an old fashioned winter nightgown, designed with a mistletoe pattern. This figure is wearing a tasseled stocking cap and holding a lighted candle in one hand and a Christmas stocking in the other hand. Item #WW-2304 is also a barefoot figure dressed in an old fashioned winter nightgown and night cap with a turtle on top. This figure is holding a Christmas stocking in one hand and a teddy bear in the other. The design of this item includes a star motif. Item #WW-2306 is a figure dressed in an old fashioned country/pilgrim style red winter coat, green pants, green hat, black boots and brown/black dotted mittens. This figure is cradling a black sheep wrapped in a brown and gray checked blanket. You indicated in your letter that each item is composed of natural stone powder agglomerated with polyester resin. You further indicated that the stone powder and the plastics material are evenly distributed throughout the body of each article. Our lab has confirmed that the articles submitted for analysis consisted of these materials.

CBP rationale

two candy canes in one mitten and loaves of bread in a basket in the other mitten. Item #WW-2302 is a figure dressed in a winter sweater, red checked pants, black boots, hat and mittens. This figure is holding a pine Christmas tree with a bird perched on top of the tree. Item #WW-2303 is a barefoot figure dressed in an old fashioned winter nightgown, designed with a mistletoe pattern. This figure is wearing a tasseled stocking cap and holding a lighted candle in one hand and a Christmas stocking in the other hand. Item #WW-2304 is also a barefoot figure dressed in an old fashioned winter nightgown and night cap with a turtle on top. This figure is holding a Christmas stocking in one hand and a teddy bear in the other. The design of this item includes a star motif. Item #WW-2306 is a figure dressed in an old fashioned country/pilgrim style red winter coat, green pants, green hat, black boots and brown/black dotted mittens. This figure is cradling a black sheep wrapped in a brown and gray checked blanket. You indicated in your letter that each item is composed of natural stone powder agglomerated with polyester resin. You further indicated that the stone powder and the plastics material are evenly distributed throughout the body of each article. Our lab has confirmed that the articles submitted for analysis consisted of these materials. You suggested in your letter that these articles should be classified under 9505.10, Harmonized Tariff Schedule of the United States, (HTS), which provides for articles for Christmas festivities. This provision, however, does not apply since these items do not have motifs which are associated with Christmas festivities. The applicable subheading for the agglomerated stone articles will be 6810.99.0000, HTS, which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be 1 percent ad valorem.

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