G81787 G8 Ruling Active

The tariff classification of various agglomerated stone articles from Taiwan

Issued September 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

SSSSD08 - Sea Shell Sand Soap Dish Item No. SSSSTB08 – Sea Shell Sand Tissue Cover Item No. SSSSTH08 – Sea Shell Sand Toothbrush Holder Item No. SSSSTU08 – Sea Shell Sand Tumbler Item No. SSSSWB08 – Sea Shell Sand Waste Basket Item No. SSSSLB08 – Sea Shell Sand Lotion Bottle The submitted sample, which is identified as Item No. SSSSD08 – Sea Shell Sand Soap Dish, is an agglomerated stone soap dish that measures approximately five inches in diameter. The item is colored beige and has a coarse texture. It is decorated with various colored three-dimensional seashells. It gives the illusion of seashells on a bed of sand. You indicated in your letter that the soap dish is composed of stone powder agglomerated with plastics material. You further stated that other items will be composed of the same material and will have the same styling effects.

CBP rationale

The applicable subheading for the agglomerated stone articles will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other.

Full text

NY G81787 September 18, 2000 CLA-2-68:RR:NC:2:226 G81787 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Diane Burgos Stile Associates Ltd. 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of various agglomerated stone articles from Taiwan Dear Ms. Burgos: In your letter dated August 29, 2000, on behalf of your client, Allure Home Creation, you requested a tariff classification ruling on the following products: Item No. SSSSD08 - Sea Shell Sand Soap Dish Item No. SSSSTB08 – Sea Shell Sand Tissue Cover Item No. SSSSTH08 – Sea Shell Sand Toothbrush Holder Item No. SSSSTU08 – Sea Shell Sand Tumbler Item No. SSSSWB08 – Sea Shell Sand Waste Basket Item No. SSSSLB08 – Sea Shell Sand Lotion Bottle The submitted sample, which is identified as Item No. SSSSD08 – Sea Shell Sand Soap Dish, is an agglomerated stone soap dish that measures approximately five inches in diameter. The item is colored beige and has a coarse texture. It is decorated with various colored three-dimensional seashells. It gives the illusion of seashells on a bed of sand. You indicated in your letter that the soap dish is composed of stone powder agglomerated with plastics material. You further stated that other items will be composed of the same material and will have the same styling effects. The applicable subheading for the agglomerated stone articles will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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