The tariff classification of a composite good consisting ofan agglomerated stone statuette with glass bud vase from Taiwan

NY 892220 Dec 29, 1993 CLA-2-68:S:N:N3:226 892220 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Tracey L. Leonard Spiegel, Inc. 3500 Lacey Road Downers Grove, Illinois 60515-5432 RE: The tariff classification of a composite good consisting of an agglomerated stone statuette with glass bud vase from Taiwan Dear Ms. Leonard: In your letter dated November 8, 1993, you requested a tariff classification ruling on a composite good. This product called a "Bunny Bud Vase" includes a statuette and a glass vase linked to each other by means of a copper wire. A sample was submitted with your ruling request. This sample was sent to our Customs laboratory for analysis. The merchandise consists of a black statuette of a rabbit with a copper wire threaded around the rabbit's neck. A small glass vase is fitted into a loop in the copper wire, permitting the rabbit to carry the vase on its back. The vase is incapable of standing independently; it does not have a secure base. You indicated that the value of the rabbit statuette is $2.90 while the value of the bud vase is $0.52. Since the rabbit appears to be the largest and most attractive component of this composite good, it represents the essential character of the merchandise. Analysis of the rabbit figurine by our Customs laboratory indicates that the item consists of calcium carbonate and magnesium carbonate (stone) agglomerated with plastics material. The applicable subheading for the composite good will be 6810.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone: other articles: other. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport