N072946 N0 Ruling Active

The tariff classification of a decorative agglomerated stone article from China

Issued September 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The subject article, designated in your letter as “Flower Garden Solar Light” – item number A026OA03857, is a decorative, three-dimensional, solar-powered garden statue composed of agglomerated stone. The article consists of blue and yellow flowers with green leaves wrapped around a tree trunk on a solar-powered rock base. Five red flowers attached to different lengths of flexible green stems with led lights protrude from the back of the article. The dimensions of the statue are 5.3” x 4.7” x 11.4”. 1 “AA” rechargeable battery is included as well as an on/off switch. The solar power recharges the battery. You indicated in your letter that the item is composed of natural stone powder agglomerated with plastics resin.

CBP rationale

The applicable subheading for the decorative agglomerated stone garden statue (item number A026OA03857) 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.

Full text

N072946 September 15, 2009 CLA-2-68:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative agglomerated stone article from China Dear Mr. Crago-Edwards: In your letter dated August 18, 2009, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, designated in your letter as “Flower Garden Solar Light” – item number A026OA03857, is a decorative, three-dimensional, solar-powered garden statue composed of agglomerated stone. The article consists of blue and yellow flowers with green leaves wrapped around a tree trunk on a solar-powered rock base. Five red flowers attached to different lengths of flexible green stems with led lights protrude from the back of the article. The dimensions of the statue are 5.3” x 4.7” x 11.4”. 1 “AA” rechargeable battery is included as well as an on/off switch. The solar power recharges the battery. You indicated in your letter that the item is composed of natural stone powder agglomerated with plastics resin. The applicable subheading for the decorative agglomerated stone garden statue (item number A026OA03857) 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. 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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