N026919 N0 Ruling Active

The tariff classification of an agglomerated stone birdbath from China

Issued May 23, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The upper portion of the product is the agglomerated stone birdbath itself. This rests on an iron frame which sits on an agglomerated stone base. In your letter

CBP rationale

The applicable subheading for the agglomerated stone birdbath incorporating a windchime will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone: other articles: other.

Full text

N026919 May 23, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an agglomerated stone birdbath from China Dear Mr. Crago: In your letter dated April 25, 2008, you requested a tariff classification ruling regarding a pedestal birdbath of agglomerated stone incorporating an iron windchime (style number A026OA03156). The upper portion of the product is the agglomerated stone birdbath itself. This rests on an iron frame which sits on an agglomerated stone base. In your letter you stated that the agglomerated stone portions of the product - the upper birdbath portion and the base – consist of natural stone powder uniformly blended with a plastic resin binder. The iron frame which connects the birdbath and the base incorporates a windchime. Four iron chime tubes hang in the middle of this frame. The applicable subheading for the agglomerated stone birdbath incorporating a windchime will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone: 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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