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K81885 K8 Ruling Active

The tariff classification of two agglomerated stone articles from China

Issued February 3, 2004 by U.S. Customs and Border Protection.

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K8 K81885 (February 3, 2004)

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

You stated in your letter that each fountain is designed for outdoor use and would be imported with a water pump. You indicated in your letter that each fountain is composed of stone powder agglomerated with polyresin and is reinforced by a woven fiberglass core. A portion of the bowl from the fountain was submitted and was sent to our Customs laboratory for analysis.

CBP rationale

The applicable subheading for the two agglomerated stone fountains with water pumps 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 K81885 February 3, 2004 CLA-2-68:RR:NC:1:126 K81885 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Joseph P. Cox Stein Shostak Shostak & O’Hara Suite 1200 515 South Figueroa Street Los Angeles, CA 90071-3329 RE: The tariff classification of two agglomerated stone articles from China Dear Mr. Cox: In your letter dated December 11, 2003, on behalf of your client, Southern Patio, you requested a tariff classification ruling on item number 87740 - one-tier fountain and item number 101507 - three-tier fountain. You stated in your letter that each fountain is designed for outdoor use and would be imported with a water pump. You indicated in your letter that each fountain is composed of stone powder agglomerated with polyresin and is reinforced by a woven fiberglass core. A portion of the bowl from the fountain was submitted and was sent to our Customs laboratory for analysis. You stated that the composition of the bowl was representative of the entire product. An analysis of the sample taken by our Customs laboratory was consistent with your description. The applicable subheading for the two agglomerated stone fountains with water pumps 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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