HRL 951422 modified; "Spirit Santa," "Tannenbaum Santa" and "Cornucopia Santa" figurines; poly-resin and calcium carbonate; EN 68.10

HQ 955392 May 16, 1994 CLA-2 CO:R:C:M 955392 KCC CATEGORY: Classification TARIFF NO.: 6810.99.00; 9505.10.50 Ms. Anna Hettinger Expeditors International of Washington, Inc. 5180-A Smith Road Denver, CO 80216 RE: HRL 951422 modified; "Spirit Santa," "Tannenbaum Santa" and "Cornucopia Santa" figurines; poly-resin and calcium carbonate; EN 68.10 Dear Ms. Hettinger: This is in reference to Headquarters Ruling Letter (HRL) 951422 issued to you on November 25, 1992, which concerned the tariff classification of "Spirit Santa," "Tannenbaum Santa" and "Cornucopia Santa" figurines under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of HRL 951422 was published on April 13, 1994, in the Customs Bulletin, Volume 28, Number 15. FACTS: HRL 951422 classified the "Spirit Santa" (Item #00149) and "Tannenbaum Santa" (Item #00157) under subheading 9505.10.40, HTSUS, as other articles for Christmas festivities made of plastic, and classified the "Cornucopia Santa" (Item #00141) under subheading 3926.40.00, HTSUS, as plastic statuettes and other ornamental articles. HRL 951422 described the figurines as being made from poly-resin. However, we are now aware that the figurines are actually made from calcium carbonate derived from stone agglomerated with plastics. ISSUE: What is the proper classification of the "Spirit Santa," "Tannenbaum Santa" and "Cornucopia Santa" figurines made from calcium carbonate agglomerated with plastics under the HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...." Since the figurines are actually made from calcium carbonate agglomerated with plastics, they are no longer classifiable as articles of plastics. We are of the opinion that the figurines are articles of artificial stone which are classifiable under heading 6810, HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System ENs may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 68.10 (pg. 905) states that: Artificial stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cement or other binders (e.g., plastics). Articles of artificial stone include those of "terrazzo", "granito", etc...(emphasis added). The heading includes, inter alia, ...vases, flower pots, architectural or garden ornaments; statues, statuettes, animal figures; ornamental goods... EN 68.10 specifically states that artificial stone consists of natural stone (i.e., calcium carbonate) agglomerated with binders (i.e., plastics). We are of the opinion that the crucial factor which makes a product an article of artificial stone is the uniform blending of the natural stone material with the binding material. Pursuant to EN 68.10, the figurines at issue are clearly articles of artificial stone. They are made from calcium carbonate agglomerated with plastics. As the figurines are articles of artificial stone, they are not classifiable as articles of plastics. Therefore, the "Cornucopia Santa" figurine is classified under subheading 6810.99.00, HTSUS, as other articles of artificial stone. The "Spirit Santa" and "Tannenbaum Santa" figurines, which are considered festive articles pursuant to HRL 951422, are classified under subheading 9505.10.50, HTSUS, as other articles for Christmas festivities. HOLDING: The "Cornucopia Santa" figurine is classified under subheading 6810.99.00, HTSUS, as other articles of artificial stone, which is dutiable at the Column 1 rate of 4.9% ad valorem. The "Spirit Santa" and "Tannenbaum Santa" figurines are classified under subheading 9505.10.50, HTSUS, as other articles for Christmas festivities, which is dutiable at the Column 1 rate of 5.8% ad valorem. HRL 951422 dated November 25, 1992, is modified as set forth above. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division