The tariff classification of artificial stone lawn decorations from China.

N308508 January 8, 2020 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Ms. Kim Benedetto Seasons USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of artificial stone lawn decorations from China. Dear Ms. Benedetto: In your letter received December 18, 2019, you requested a tariff classification ruling. The merchandise under consideration is referred to as Sinking Garden Heads, item number OEM17-0878. A sample was submitted with your ruling request and will be returned to you. The Sinking Garden Heads consists of three busts of varying sizes. The tallest, which is of a woman from the shoulders up, measures approximately 13 inches wide by 8.5 inches long by 12 inches high at its widest points. The second, which is of the same woman from the neck up, measures approximately 7 inches wide by 6.75 inches long by 8.25 inches high at its widest points; The smallest, which is of the same woman from the jawline up, measures approximately 5.5 inches wide by 7 inches long by 5.25 inches high at its widest points. The busts are designed to be placed on a lawn in height succession, to give the impression of the woman sinking into the ground. From the information you provided, the Sinking Garden Heads are comprised of 55 percent by weight of natural stone powder agglomerated with 45 percent by weight of polyresin. The applicable subheading for the Sinking Garden Heads, item number OEM17-0878, 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 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. The article in question may be eligible for an exclusion from the Section 301 tariffs. However, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods. 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