The tariff classification of two artificial stone decorations and a nutcracker soldier figurine from China.

N301680 November 28, 2018 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9505.10.2500; 9903.88.03 Mr. John Toler Evergreen Enterprises of Virginia, LLC 5915 Midlothian Turnpike Richmond, VA 23225 RE: The tariff classification of two artificial stone decorations and a nutcracker soldier figurine from China. Dear Mr. Toler: In your letter dated November 2, 2018, you requested a tariff classification ruling. The merchandise under consideration is described as the Polyresin Stacking Animal Décor, Polyresin Memorial Tiding Stone, and Polyresin Nutcracker. Samples were submitted with your ruling request and will be returned to you. The Polyresin Stacking Animal Décor measures approximately 11 inches high by 6 inches wide by 2.25 inches long at its widest points. It is shaped to resemble a stylized cow, pig, sheep, and rooster stacked vertically upon each other. From the information you provided, the Stacking Animal Décor is comprised of 45% by weight of calcium carbonate derived from natural marble uniformly agglomerated with 55% by weight of artificial resin. It is designed for indoor or outdoor decoration. The Polyresin Memorial Tiding Stone measures approximately 4.5 inches high by 8 inches wide by 4 inches long at its widest points. It is designed to resemble a stylized rock decorated with a dog collar, a heart containing two paw prints, and the words “In memory of…a faithful friend and companion.” From the information you provided, the Memorial Tiding Stone is comprised of 45% by weight of calcium carbonate derived from natural marble uniformly agglomerated with 55% by weight of artificial resin. It is designed for indoor or outdoor decoration. The Polyresin Nutcracker measures approximately 19.5 inches high by 4.75 inches wide by 4.75 inches long at its widest points. It is a stylized nutcracker soldier figure made of artificial stone, and is designed for indoor or outdoor decoration. In your ruling request you suggest classification of the Polyresin Nutcracker, Polyresin Stacking Animal Décor, and Polyresin Memorial Tiding Stone in 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS) as statuettes and other ornamental articles of plastics. However, the artificial resin content in these articles merely serves as a binder for the primary component of natural calcium carbonate. These articles do not qualify as decorative articles of plastic. Classification in 3926.40.0090, HTSUS, is therefore precluded. Alternatively, you suggest classification of these items in 9505.90.6000, HTSUS, as other festive, carnival, or other entertainment articles. However, the Polyresin Stacking Animal Décor and the Polyresin Memorial Tiding Stone do not have festive motifs, and are therefore excluded from classification in this subheading. With regards to the Polyresin Nutcracker, the traditional soldier nutcracker is a festive motif. 9505.90.6000, HTSUS is for non-Christmas festive articles. Classification of the Polyresin Nutcracker in this heading is therefore also precluded. The applicable subheading for the Polyresin Stacking Animal Décor and Polyresin Memorial Tiding Stone will be 6810.99.0080, 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. The applicable subheading for the Polyresin Nutcracker will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles…: Articles for Christmas festivities…: Christmas ornaments: 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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