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N187120 N1 Ruling Active

The tariff classification of an agglomerated stone article from China

Issued December 23, 2011 by U.S. Customs and Border Protection.

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N1 N187120 (December 23, 2011)

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis. The product under consideration, identified as the “Friki Tiki Solar Light,” is a two-faced, solar powered, decorative article of a Polynesian-styled tiki head that measures approximately 9.7 cm in diameter x 14.9 cm in height. The item includes 2 extension poles (each measuring 7 inches), 1 pole connector, 1 ground stake and 1 post mounting bracket. These accessories enable the article to be placed on a fence, patio post, patio table, garden, etc. The article contains a battery operated solar light that is charged by the solar panel. The lighting feature serves primarily to light up the sculptured tiki head and provides little useful illumination of the surrounding area. The product does not provide usable light. Although the tiki head appears to be carved from real wood,

CBP rationale

The applicable subheading for the decorative agglomerated stone tiki head 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

N187120 December 23, 2011 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Lois Sproul Lois Sproul CHB, Inc. 475 Swanson Road Suite A-B Tyrone, GA 30290 RE: The tariff classification of an agglomerated stone article from China Dear Ms. Sproul: In your letter dated September 6, 2011, on behalf of your client, GSI Homestyles Inc., you requested a tariff classification ruling. A representative sample was submitted with your inquiry. The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis. The product under consideration, identified as the “Friki Tiki Solar Light,” is a two-faced, solar powered, decorative article of a Polynesian-styled tiki head that measures approximately 9.7 cm in diameter x 14.9 cm in height. The item includes 2 extension poles (each measuring 7 inches), 1 pole connector, 1 ground stake and 1 post mounting bracket. These accessories enable the article to be placed on a fence, patio post, patio table, garden, etc. The article contains a battery operated solar light that is charged by the solar panel. The lighting feature serves primarily to light up the sculptured tiki head and provides little useful illumination of the surrounding area. The product does not provide usable light. Although the tiki head appears to be carved from real wood, you stated that the item consists of limestone powder uniformly agglomerated with plastics resin throughout the body of the article. Analysis of the sample by our laboratory is consistent with your description of its composition. The applicable subheading for the decorative agglomerated stone tiki head 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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