The tariff classification of rock displays from China

NY L89835 January 20, 2006 CLA-2-68:RR:NC1:126: L89835 CATEGORY: Classification TARIFF NO.: 6802.99.00 Mr. George Andrews Ship to Shore Trading 6212 S. New England Chicago, IL 60638 RE: The tariff classification of rock displays from China Dear Mr. Andrews: In your letter, dated December 30, 2005, you requested a tariff classification ruling regarding “Penjing” rock displays. Photographs of the articles were submitted with your ruling request. Samples were not submitted. Each display consists of stone carved or cut into the shape of decorative “mountains.” Each display sits on a base tray. The tray may consist of marble, limestone or other stone. Some of the trays will be attached to an additional metal base. The stone displays will be imported with the trays as well as metal/wood stands. You indicated that the metal/wood stands are specifically designed for the stone displays and serve no other purpose. These stands fit each display exactly. In the United States the stone displays will be combined with plants which will be part of the displays. However, according to the information presented in your ruling request, the merchandise will be imported without the plants. At some point, a pump which will provide a fountain effect will be incorporated into the stone displays. These displays may be imported with or without the pumps. This ruling addresses the classification of the stone displays when imported without the pumps. The essential character of each decorative stone display on a base tray with a stand is imparted by the decorative stone display – the stone carved or cut into the shape of decorative “mountains.” You indicated that each of the decorative stone displays consists of pure natural stone. According to the information submitted in your ruling request, none of the decorative stone displays consist of agglomerated stone. You stated that none of the stones in these products have been fired and that none of these articles consist of ceramics. This ruling request concerns two types of decorative stone - Swordstone Schist and Swordstone Gneiss. According to the information presented in your letter, the Swordstone Schist consists of green schist and the Swordstone Gneiss consists of banded gneiss. The applicable subheading for the Swordstone Schist and Swordstone Gneiss stone displays on base trays with metal/wood stands will be 6802.99.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…and articles thereof: other: other stone. The rate of duty will be 6.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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