I88485 I8 Ruling Active

The tariff classification of two decorative agglomerated stone articles from China

Issued November 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

The first sample, which is identified as “Spring Valley Lighted Village” - Church and Bench, is a tabletop, agglomerated stone, decorative article. The item consists of a three-dimensional replication of a church and a complimentary patio with a bench and fountain. The church is illuminated with a battery-operated interior light. The measurements of the church (including steeple) are approximately seven inches in height by six and one-quarter inches in width. The patio (with fountain and bench) measures approximately two inches in height and has an irregular-shaped circular base that measures approximately three and one-half inches in diameter. The second sample, which is identified as “Spring Valley Lighted Village” - General Store, Post Office and Fountain, is a tabletop, agglomerated stone, decorative article. The item consists of a three-dimensional replication of a general store, post office and a fountain. The general store and post office are illuminated with a battery-operated interior light. The measurements of the general store are approximately five and one-half inches in height by four and one-half inches in width. The measurements of the post office are approximately four and one-half inches in height by four and one-half inches in width. The fountain measures approximately two and one-half inches in height and has irregular-shaped oval base that measures approximately two inches by one inch. You indicated in your letter that each article is composed of natural stone powder agglomerated with plastic resin.

CBP rationale

The applicable subheading for the two decorative 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 I88485 November 26, 2002 CLA-2-68:RR:NC:2:226 I88485 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 209 West 38th Street New York, NY 10018 RE: The tariff classification of two decorative agglomerated stone articles from China Dear Ms. Richardson: In your letter dated November 14, 2002, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. Two representative samples were submitted and will be returned to you as requested. The first sample, which is identified as “Spring Valley Lighted Village” - Church and Bench, is a tabletop, agglomerated stone, decorative article. The item consists of a three-dimensional replication of a church and a complimentary patio with a bench and fountain. The church is illuminated with a battery-operated interior light. The measurements of the church (including steeple) are approximately seven inches in height by six and one-quarter inches in width. The patio (with fountain and bench) measures approximately two inches in height and has an irregular-shaped circular base that measures approximately three and one-half inches in diameter. The second sample, which is identified as “Spring Valley Lighted Village” - General Store, Post Office and Fountain, is a tabletop, agglomerated stone, decorative article. The item consists of a three-dimensional replication of a general store, post office and a fountain. The general store and post office are illuminated with a battery-operated interior light. The measurements of the general store are approximately five and one-half inches in height by four and one-half inches in width. The measurements of the post office are approximately four and one-half inches in height by four and one-half inches in width. The fountain measures approximately two and one-half inches in height and has irregular-shaped oval base that measures approximately two inches by one inch. You indicated in your letter that each article is composed of natural stone powder agglomerated with plastic resin. The applicable subheading for the two decorative 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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