M86055 M8 Ruling REVOKED

The tariff classification of decorative river rocks from China.

Issued August 21, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7103.99.5000

Headings: 7103

Product description

The submitted sample consists of 28 ounces of decorative natural river rocks made of quartz that have been tumbled and dyed powder blue, packed in a plastic net sack. The rocks are for use in floral arrangements, candle displays, fountains and aquariums.

CBP rationale

The applicable subheading for the decorative river rocks will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: Otherwise worked: Other: Other.

Full text

NY M86055 August 21, 2006 CLA-2-71:RR:NC:SP:233 M86055 CATEGORY: Classification TARIFF NO.: 7103.99.5000 Ms. Yolanda Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of decorative river rocks from China. Dear Ms. Massey: In your letter dated August 14, 2006, you requested a tariff classification ruling. The submitted sample consists of 28 ounces of decorative natural river rocks made of quartz that have been tumbled and dyed powder blue, packed in a plastic net sack. The rocks are for use in floral arrangements, candle displays, fountains and aquariums. The applicable subheading for the decorative river rocks will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: Otherwise worked: Other: Other.” The rate of duty will be 10.5% 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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