N036184 N0 Ruling Active

The tariff classification of a decorative agglomerated stone article from China

Issued September 8, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The product under consideration, designated as “Harvest Pumpkin Table Decoration” – item number A076GA02460, consists of two styles of a decorative agglomerated stone article in the shape of a pumpkin. According to the information that was submitted with your ruling, the dimensions of style A are 4.5 inches in diameter by 4 inches in height and the dimensions of style B are 4 inches in diameter by 6 inches in height. Each pumpkin is designed with a finish that resembles rattan. You indicate in your letter that each pumpkin is composed of natural limestone powder uniformly agglomerated with plastic resin throughout the body of the article.

CBP rationale

The applicable subheading for the two styles of pumpkins, item number A076GA02460, 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

N036184 September 8, 2008 CLA-2-68:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative agglomerated stone article from China Dear Mr. Crago: In your letter dated August 21, 2008, you requested a tariff classification ruling. The product under consideration, designated as “Harvest Pumpkin Table Decoration” – item number A076GA02460, consists of two styles of a decorative agglomerated stone article in the shape of a pumpkin. According to the information that was submitted with your ruling, the dimensions of style A are 4.5 inches in diameter by 4 inches in height and the dimensions of style B are 4 inches in diameter by 6 inches in height. Each pumpkin is designed with a finish that resembles rattan. You indicate in your letter that each pumpkin is composed of natural limestone powder uniformly agglomerated with plastic resin throughout the body of the article. The applicable subheading for the two styles of pumpkins, item number A076GA02460, 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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