Request for reconsideration of pre-classification 804586, polyresin statues containing agglomerated stone

HQ 957452 November 21, 1995 CLA-2 R:C:F 957452 RC CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Sherry Baker Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, Tennessee 37027 RE: Request for reconsideration of pre-classification 804586, polyresin statues containing agglomerated stone Dear Ms. Baker: This is in response to your letter, on behalf of Wholesale Supply Company, Inc., dated December 15, 1994, in which you request reconsideration of a pre-classification determination for polyresin statues containing agglomerated stone. FACTS: Items 182R, 183R, 184R, 189R, 192R, and 237R, in pre-classification ruling 804586, were classified as articles of artificial (i.e. agglomerated) stone in subheading 6810.99.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You claim the merchandise at issue should be classified as plastics in Chapter 39 specifically in subheading 3926.40.0000, HTSUSA, the provision for statuettes and other ornamental articles of plastics. ISSUE: Whether the statuettes containing stone agglomerated with polyresin fall into Chapter 39 or Chapter 68. LAW AND ANALYSIS: The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. Subheading 6810.99.0000, HTSUSA, provides for "articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other." The ENs to heading 68.10 state 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." Laboratory analysis confirms that these products (described as polyresin) consist of stone agglomerated with binders. Agglomerated stone articles are clearly provided for in subheading 6810.99.0000. This provision describes the merchandise more specifically than the provision for plastics in Chapter 39. HOLDING: We affirm pre-classification ruling 804586. These products are correctly classified in subheading 6810.99.0000, HTSUSA, the provision for "articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other." The general column one rate of duty is 3.9 percent ad valorem as of January 1, 1995. Sincerely, John Durant, Director Tariff Classification Appeals Division