M87083 M8 Ruling Active

The tariff classification of a decorative agglomerated stone article from China

Issued November 14, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0000

Headings: 6810

Product description

The submitted sample, which is described as a “Block Plaque”, is a decorative agglomerated stone framed wall plaque with a fiberboard backing. The plaque measures 7 inches square by 1.46 inches in thickness. The front surface of the plaque features a decal of seashells, printed by offset lithography. The outer surface of the frame is hand-painted with a sand-like texture. A metal hook is attached to the back of the plaque to enable it to be hung on a wall for display. You indicated in your letter that the item is composed of natural stone powder agglomerated with plastic resin. Analysis of the sample taken by our laboratory is consistent with your description of its composition.

CBP rationale

The applicable subheading for the decorative agglomerated stone wall plaque 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.

Full text

NY M87083 November 14, 2006 CLA-2-68:RR:NC:1:126 M87083 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Kim M. Lamberton Deringer Logistics Consulting Group 1 Lincoln Blvd. Suite 225 Rouses Point, NY 12979 RE: The tariff classification of a decorative agglomerated stone article from China Dear Ms. Lamberton: In your letter dated September 27, 2006, on behalf of your client Artissimo Designs, you requested a tariff classification ruling. A representative sample was submitted and sent to our Customs laboratory for analysis. The submitted sample, which is described as a “Block Plaque”, is a decorative agglomerated stone framed wall plaque with a fiberboard backing. The plaque measures 7 inches square by 1.46 inches in thickness. The front surface of the plaque features a decal of seashells, printed by offset lithography. The outer surface of the frame is hand-painted with a sand-like texture. A metal hook is attached to the back of the plaque to enable it to be hung on a wall for display. You indicated in your letter that the item is composed of natural stone powder agglomerated with plastic resin.       Analysis of the sample taken by our laboratory is consistent with your description of its composition.       The applicable subheading for the decorative agglomerated stone wall plaque 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →