The tariff classification of artificial stone baseball stadium miniature replicas from China.

N307386 November 22, 2019 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Mr. Maurice Isaac Esses Westbrook Sports Classics LLC 7169 E Main Street Scottsdale, AZ 85251 RE: The tariff classification of artificial stone baseball stadium miniature replicas from China. Dear Mr. Esses: In your letter dated November 5, 2019, you requested a tariff classification ruling. The merchandise under consideration is described as miniature artistic renditions of Major League Baseball (MLB) stadiums. You submitted a photograph of the Fenway Park model, but added that there will be a total of 17 stadiums represented. From the information you provided, the replicas measure approximately 8 inches long by 8 inches wide by 5 inches high at their widest points. They consist of a stylized stadium replica comprised of 55% natural marble uniformly agglomerated with 45% resin, affixed to a base of natural marble. The marble base is also decorated with miniature flagpoles, a bronze medallion depicting the team logo, a small plaque of the MLB logo, and a larger plaque engraved with the team name. The whole is encased in a clear acrylic box. The miniature artistic renditions of MLB stadiums are composite goods comprised of different materials that 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. 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 artificial stone component provides the essential character of this item. The applicable subheading for the miniature artistic renditions of MLB stadiums 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. 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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