The tariff classification of two agglomerated stone articles from China

NY M83922 June 30, 2006 CLA-2-68:RR:NC:1:126 M83922 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive PO Box 1199 Williston, VT 05495 RE: The tariff classification of two agglomerated stone articles from China Dear Ms. Marcoux: In your letter dated May 31, 2006, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. The submitted sample, designated in your letter as “Cats ‘N Boots” - item number 54840, is a decorative agglomerated stone article in the shape of a ladies boot. The boot is painted red and yellow and has a scalloped edge at the top opening. Two three-dimensional cat figurines are attached to the boot, one hanging over the top and the other at the bottom. The overall measurements are 5 inches in length x 3 ¼ inches in width x 6 3/8 inches in height. You stated in your letter that this article can be used as a vase for flowers or to hold small items such as coins, rings, etc. The submitted sample, designated in your letter as “Lazy Cat Tea Light Holder” - item number 54830, is a decorative agglomerated stone article of a blue shuttered window with two tabby cats resting on the windowsill. One cat is featured sleeping on two books and the other is in an upright position holding two books. A hollow opening in the back of the article allows for placement of a tealight candle. The overall measurements are 4 3/8 inches in length x 3 7/8 inches in width x 6 inches in height. Although this article can accommodate a tealight candle, the candle serves to enhance the decorative appeal of the article. The amount of light emitted is minimal. Therefore the product is not regarded as a candleholder.  You indicated in your letter that each article is composed of natural limestone powder agglomerated with plastics material. The applicable subheading for the two decorative agglomerated stone articles (item numbers 54840 and 54830) will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. 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