CBP Ruling N250853 — The tariff classification of figurines of agglomerated stone from China

Tariff classification

Headings: 6810

Product description

One sample was identified in your letter as “Plaid Skirt,” 6-55759-35640-5 and the other as “White Skirt,” 6-55759-35653-5. The first sample consists of figurines depicting a scarecrow couple and the second consists of figurines depicting a pilgrim couple. In the first sample the female figure is wearing a plaid skirt and in the second sample she is wearing a white apron over an orange dress. In each article, the couple stands on a dirt mound; in the first sample the figurines stand in front of a flower and in the second they stand in front of a vine. In the first article, the couple holds a pumpkin; in the second article, they hold various grains, fruits and vegetables. In each sample, these fruits of the harvest also rest at their feet. A round, solar-powered light fixture is affixed to the top of each article. The flower or vine serves as the pole supporting this light. In your letter,

CBP rationale

The applicable subheading for each article - consisting of decorative agglomerated stone figurines with a light - 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

N250853 March 19, 2014 CLA-2-68:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of figurines of agglomerated stone from China Dear Ms. Schab: In your letter dated February 21, 2014, you requested a tariff classification ruling regarding the “Harvest Solar Light,” Liss Item #9024651/Mfg. Item #14923063. Two samples were submitted with your ruling letter which will be returned as you requested. One sample was identified in your letter as “Plaid Skirt,” 6-55759-35640-5 and the other as “White Skirt,” 6-55759-35653-5. The first sample consists of figurines depicting a scarecrow couple and the second consists of figurines depicting a pilgrim couple. In the first sample the female figure is wearing a plaid skirt and in the second sample she is wearing a white apron over an orange dress. In each article, the couple stands on a dirt mound; in the first sample the figurines stand in front of a flower and in the second they stand in front of a vine. In the first article, the couple holds a pumpkin; in the second article, they hold various grains, fruits and vegetables. In each sample, these fruits of the harvest also rest at their feet. A round, solar-powered light fixture is affixed to the top of each article. The flower or vine serves as the pole supporting this light. In your letter, you state that each style is composed of limestone uniformly agglomerated with plastic resins. The applicable subheading for each article - consisting of decorative agglomerated stone figurines with a light - 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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