N104628 N1 Ruling Active

The tariff classification of a decorative agglomerated stone article from China

Issued June 1, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The product under consideration, item number 003932/9384-L, is a decorative, three-dimensional artificial coral reef plant which is intended to be used as an aquarium accessory. You indicated that the article is manufactured from one mold/one piece. In your letter,

CBP rationale

The applicable subheading for the decorative agglomerated stone aquatic plant 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

N104628 June 1, 2010 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Joanne Lumas International Pet Supplies & Distribution, Inc. DBA Petco Animal Supplies, Inc. 9125 Rehco Rd. San Diego, CA 92121 RE: The tariff classification of a decorative agglomerated stone article from China Dear Ms. Lumas: In your letter dated March 24, 2010, and subsequent resubmission received by this office on May 6, 2010, on behalf of DBA Petco Animal Supplies, Inc., you requested a tariff classification ruling. A sample was submitted with your ruling request. The product under consideration, item number 003932/9384-L, is a decorative, three-dimensional artificial coral reef plant which is intended to be used as an aquarium accessory. You indicated that the article is manufactured from one mold/one piece. In your letter, you stated that the article is composed of natural crushed limestone agglomerated with plastic resin. You further stated that these two materials are evenly distributed throughout the body of the article. The applicable subheading for the decorative agglomerated stone aquatic plant 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →