The tariff classification of two decorative agglomerated stone articles from China

N093920 February 24, 2010 CLA-2-68:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of two decorative agglomerated stone articles from China Dear Mr. Crago-Edwards: In your letter dated February 2, 2010, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. The merchandise under consideration is designated in your letter as “Harvest Candle Holder Decoration” – Item Number A076GA03147. The item is an agglomerated stone tabletop decoration that measures approximately 4 3/8 inches in length x 3 ¼ inches in width x 5 ½ inches in height. The article will be available in two designs. Each style features a scarecrow figurine with a wheelbarrow. One scarecrow is pushing a wheelbarrow in the shape of a straw basket and the other scarecrow is pulling a wheelbarrow in the shape of a partially hollow pumpkin. The opening in each style (straw basket and pumpkin) allows for the placement of a tealight candle. Although each style can accommodate a tealight candle (not included), the illumination of a lit candle would only serve to enhance the decorative appeal of the figurine. The essential character of each article is imparted by the figurine. Therefore, the products are not regarded as candle holders. In your letter, you state that each style is composed of natural limestone agglomerated with plastics resin. You further state that these two materials are evenly distributed throughout the body of the article. The applicable subheading for the two decorative agglomerated stone articles (item number A076GA03147) 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