N030075 N0 Ruling Active

The tariff classification of two decorative agglomerated stone articles from China

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

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The merchandise under consideration, designated in your letter as “Lighthouse Solar Light Garden Decoration” - item number A0260A02578 (sample submitted and item number A0260A03243, consists of two styles of an agglomerated stone garden decoration in the form of a lighthouse. Each lighthouse features a solar powdered beacon that charges during the day and emits light at night. One “AA” NI-CD rechargeable battery is included with each article.

CBP rationale

The applicable subheading for the two agglomerated stone lighthouse garden decorations will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other: other.

Full text

N030075 June 23, 2008 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of two decorative agglomerated stone articles from China Dear Mr. Crago: In your letter dated May 29, 2008, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The merchandise under consideration, designated in your letter as “Lighthouse Solar Light Garden Decoration” - item number A0260A02578 (sample submitted and item number A0260A03243, consists of two styles of an agglomerated stone garden decoration in the form of a lighthouse. Each lighthouse features a solar powdered beacon that charges during the day and emits light at night. One “AA” NI-CD rechargeable battery is included with each article. You stated in your letter that style A0260A02578 uses a white LED light and style A0260A03243 uses a color-changing LED light. The measurements of each lighthouse are 8.46 inches in length x 7.4 inches in width x 18.3 inches in height. You indicated in your letter that each lighthouse is composed of natural limestone powder uniformly agglomerated with plastic resin throughout the body of the article. The applicable subheading for the two agglomerated stone lighthouse garden decorations will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other: 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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