L87760 L8 Ruling Active

The tariff classification of an agglomerated stone message plaque from China

Issued November 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the article. The plaque measures approximately four inches in width and four inches in height. A wire is used to hang the plaque. There is a green ribbon on top of the article. The body of the article consists of a flower weighing approximately 82 grams and a butterfly weighing approximately 3 grams. The butterfly rests on the lower petal of the flower. An inspirational message appears in the center of the flower. In your letter you indicated that the plaque (consisting of the flower and the butterfly) is comprised of stone powder uniformly agglomerated with plastics material throughout the body of the article. Analysis of the sample by our laboratory is consistent with your description of its composition.

CBP rationale

The applicable subheading for the message plaque of agglomerated stone will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles…of artificial stone: other articles: other.

Full text

NY L87760 November 17, 2005 CLA-2-68:RR:NC1:126: L87760 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an agglomerated stone message plaque from China Dear Ms. Aldinger: In your letter, dated September 16, 2005, you requested a tariff classification ruling regarding a message plaque. A sample was submitted with your ruling request. The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the article. The plaque measures approximately four inches in width and four inches in height. A wire is used to hang the plaque. There is a green ribbon on top of the article. The body of the article consists of a flower weighing approximately 82 grams and a butterfly weighing approximately 3 grams. The butterfly rests on the lower petal of the flower. An inspirational message appears in the center of the flower. In your letter you indicated that the plaque (consisting of the flower and the butterfly) is comprised of stone powder uniformly agglomerated with plastics material throughout the body of the article. Analysis of the sample by our laboratory is consistent with your description of its composition. The applicable subheading for the message plaque of agglomerated stone will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles…of artificial stone: 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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