CBP Ruling M85623 — The tariff classification of a decorative agglomerated stone article from China

Tariff classification

Headings: 6810

Product description

The sample is being returned to you as requested. The subject article, designated in your letter as “Wood Look Snowman Table Piece” - item number 945601, is a decorative, tabletop agglomerated stone article depicting two three-dimensional snowman figurines. A larger snowman is wearing a black top hat with red ribbon, a blue scarf, and brown mittens and holding an evergreen tree. A much smaller snowman is joined to the side of the larger snowman figurine. The smaller snowman is wearing a red scarf and blue mittens. The item has the appearance of carved wood and measures approximately 18 inches in height. You indicated in your letter that the item is composed of crushed ground stone agglomerated with plastics material.

CBP rationale

an evergreen tree. A much smaller snowman is joined to the side of the larger snowman figurine. The smaller snowman is wearing a red scarf and blue mittens. The item has the appearance of carved wood and measures approximately 18 inches in height. You indicated in your letter that the item is composed of crushed ground stone agglomerated with plastics material. The applicable subheading for the decorative agglomerated stone article 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/.

Full text

NY M85623 August 10, 2006 CLA-2-68:RR:NC:1:126 M85623 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 a decorative agglomerated stone article from China Dear Ms. Aldinger: In your letter dated July 28, 2006, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The sample is being returned to you as requested. The subject article, designated in your letter as “Wood Look Snowman Table Piece” - item number 945601, is a decorative, tabletop agglomerated stone article depicting two three-dimensional snowman figurines. A larger snowman is wearing a black top hat with red ribbon, a blue scarf, and brown mittens and holding an evergreen tree. A much smaller snowman is joined to the side of the larger snowman figurine. The smaller snowman is wearing a red scarf and blue mittens. The item has the appearance of carved wood and measures approximately 18 inches in height. You indicated in your letter that the item is composed of crushed ground stone agglomerated with plastics material. The applicable subheading for the decorative agglomerated stone article 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

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