The tariff classification of artificial stone decorations from China.

N305820 September 4, 2019 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Peter Zhuang Millennium Gifts Limited Hongfan Building, Jiangnan Industrial Zone Quanzhou, 362000 China RE: The tariff classification of artificial stone decorations from China. Dear Mr. Zhuang: In your letter received August 16, 2019, you requested a tariff classification ruling on behalf of your client, Big Lots Stores, Inc. The merchandise under consideration are Large Glitter Ombre Tree, item number F-BLS190131-1, and Small Glitter Ombre Tree, item number F-BLS190131-2. Samples were submitted with your ruling request and will be returned to you. The Large Glitter Ombre Tree measures approximately 16 inches high by 5.75 inches in diameter at its base, tapering upwards to a diameter of .375 inches. The Small Glitter Ombre Tree measures approximately 12.5 inches high by 5.75 inches in diameter at its base, tapering upwards to a diameter of .25 inches. They are both shaped to represent stylized evergreen trees. From the information you provided, both articles consist of 55 percent by weight stone powder derived from natural marble, uniformly agglomerated with 45 percent by weight of polyresin. The applicable subheading for the Large Glitter Ombre Tree, item number F-BLS190131-1, and Small Glitter Ombre Tree, item number F-BLS190131-2, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of articial 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 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. 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. Subsequently, USTR imposed additional tariffs, effective September 1, 2019, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(r). 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), September 21, 2018 (83 F.R. 47974), and August 30, 2019 (84 F.R. 45821) . See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 25 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