N251268 N2 Ruling Active

The tariff classification of a figurine of agglomerated stone from China

Issued April 1, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

The subject merchandise, “Scarecrow Solar Light,” is a decorative agglomerated stone figurine which depicts a scarecrow couple standing in front of a round, solar-powered light fixture. A vine-like structure serves as the pole supporting this light. The scarecrow couple is dressed in blue jeans and straw hats; they stand on a grassy dirt mound with three stacked pumpkins in front of them. The article measures approximately 11½ inches high by 4¾ inches wide. The light fixture measures approximately 5.5 inches in diameter. In your letter,

CBP rationale

The applicable subheading for the “Scarecrow Solar Light,” Liss Item #9224226/Mfg. #9025723 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: other.

Full text

N251268 April 1, 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 a figurine of agglomerated stone from China Dear Ms. Schab: In your letter dated March 5, 2014 you requested a tariff classification ruling regarding the “Scarecrow Solar Light,” Liss Item #9024226/Mfg. Item #9025723. A sample was submitted with your ruling request and will be returned to you as requested. The subject merchandise, “Scarecrow Solar Light,” is a decorative agglomerated stone figurine which depicts a scarecrow couple standing in front of a round, solar-powered light fixture. A vine-like structure serves as the pole supporting this light. The scarecrow couple is dressed in blue jeans and straw hats; they stand on a grassy dirt mound with three stacked pumpkins in front of them. The article measures approximately 11½ inches high by 4¾ inches wide. The light fixture measures approximately 5.5 inches in diameter. In your letter, you state that the article is composed of limestone agglomerated with plastic resins. The applicable subheading for the “Scarecrow Solar Light,” Liss Item #9224226/Mfg. #9025723 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: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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