CBP Ruling N275220 — The tariff classification of an agglomerated stone article from China.

Tariff classification

Headings: 6810

GRI rules applied: GRI 3(a)

Product description

This analysis has been completed. The Frogs With Heart Chalkboard measures approximately 11.5 inches wide by 7.25 inches long by 10 inches high at its widest points. It is shaped to resemble two stylized frogs sitting cross-legged side by side, holding between them a heart-shaped chalkboard which measures approximately 5.8125 wide by 5.375 long at its widest points. From the information you provided, this is an outdoor ornament; the user is meant to write on the chalkboard with chalk which will be packaged with the item after importation. In your ruling request

CBP rationale

between them a heart-shaped chalkboard which measures approximately 5.8125 wide by 5.375 long at its widest points. From the information you provided, this is an outdoor ornament; the user is meant to write on the chalkboard with chalk which will be packaged with the item after importation. In your ruling request you stated that the Frogs With Heart Chalkboard is made of cement. However, laboratory analysis has determined that the heart-shaped chalkboard is made of natural stone, while the frogs are made of calcium carbonate uniformly agglomerated in a polymer matrix. In subsequent email correspondence with this office, you indicated that the calcium carbonate was obtained from crushing natural marble. The Frogs With Heart Chalkboard is a composite good comprised of different materials which are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The agglomerated stone component provides the essential character of this item. The applicable subheading for the Frogs With Heart Chalkboard, item number 465070, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general 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 https://hts.usitc.gov/current.

Full text

N275220 August 25, 2016 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of an agglomerated stone article from China. Dear Ms. O’Brien: In your letter dated April 14, 2016, you requested a tariff classification ruling. The merchandise under consideration is the Frogs With Heart Chalkboard, item number 465070. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Frogs With Heart Chalkboard measures approximately 11.5 inches wide by 7.25 inches long by 10 inches high at its widest points. It is shaped to resemble two stylized frogs sitting cross-legged side by side, holding between them a heart-shaped chalkboard which measures approximately 5.8125 wide by 5.375 long at its widest points. From the information you provided, this is an outdoor ornament; the user is meant to write on the chalkboard with chalk which will be packaged with the item after importation. In your ruling request you stated that the Frogs With Heart Chalkboard is made of cement. However, laboratory analysis has determined that the heart-shaped chalkboard is made of natural stone, while the frogs are made of calcium carbonate uniformly agglomerated in a polymer matrix. In subsequent email correspondence with this office, you indicated that the calcium carbonate was obtained from crushing natural marble. The Frogs With Heart Chalkboard is a composite good comprised of different materials which are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The agglomerated stone component provides the essential character of this item. The applicable subheading for the Frogs With Heart Chalkboard, item number 465070, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general 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 https://hts.usitc.gov/current. 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 Nicole Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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