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N236060 N2 Ruling Active

The tariff classification of agglomerated stone figurines from China

Issued March 4, 2013 by U.S. Customs and Border Protection.

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N2 N236060 (March 4, 2013)

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The samples were sent for analysis to our Customs and Border Protection Laboratory. Our laboratory has now completed its analysis. Each figurine measures approximately 9.5 inches high by 3.75 inches wide and is in the form of a standing, bearded gnome with a pointed red hat. Item #4800 depicts a smiling gnome that stands on a dirt bank, hands and feet crossed, leaning on a mushroom. Item #4801 depicts a smiling gnome that stands on a dirt bank, a small rabbit and a flower at his feet, holding a basket of mushrooms on his back and garden tools in his hand. Each gnome figurine comes with a descriptive booklet. In your letter,

CBP rationale

a basket of mushrooms on his back and garden tools in his hand. Each gnome figurine comes with a descriptive booklet. In your letter, you stated that the figurines consist of agglomerated stone; you indicated that each figurine consists of natural stone powder uniformly agglomerated throughout the body of the article with plastic resin. Analysis of the samples by our Customs and Border Protection laboratory is consistent with your description of the products. The applicable subheading for the agglomerated stone figurines (Item #4801 and Item #4800) 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/.

Full text

N236060 March 4, 2013 CLA-2-68:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Patricia M. Smith Western Overseas Corporation 4111-K Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of agglomerated stone figurines from China Dear Ms. Smith: In your letter dated November 28, 2013, you requested a tariff classification ruling on behalf of your client, Kelkay, LLC regarding two figurines designated as Item #4800 - “Mini Chill Out Gnome” and Item #4801 - “Mini World Traveller Gnome”. Samples were submitted with your ruling request. The samples were sent for analysis to our Customs and Border Protection Laboratory. Our laboratory has now completed its analysis. Each figurine measures approximately 9.5 inches high by 3.75 inches wide and is in the form of a standing, bearded gnome with a pointed red hat. Item #4800 depicts a smiling gnome that stands on a dirt bank, hands and feet crossed, leaning on a mushroom. Item #4801 depicts a smiling gnome that stands on a dirt bank, a small rabbit and a flower at his feet, holding a basket of mushrooms on his back and garden tools in his hand. Each gnome figurine comes with a descriptive booklet. In your letter, you stated that the figurines consist of agglomerated stone; you indicated that each figurine consists of natural stone powder uniformly agglomerated throughout the body of the article with plastic resin. Analysis of the samples by our Customs and Border Protection laboratory is consistent with your description of the products. The applicable subheading for the agglomerated stone figurines (Item #4801 and Item #4800) 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, Thomas J. Russo Director National Commodity Specialist Division

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