The tariff classification of agglomerated stone ornaments from China

NY E80753 May 10, 1999 CLA-2-68:RR:NC:2:226 E80753 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of agglomerated stone ornaments from China Dear Ms. Massey: In your letter dated April 12, 1999, you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request. The instant items, M9103545A, M910445B, M911102A and M911103B are presented as Festive Articles of Halloween because the header states “Happy Halloween.” However, the instant items are one-inch ornaments consisting of leaves, pilgrims, Indians, turkeys, scarecrows and one Jack-o-lantern. With the exception of the Jack-o-lantern, the items are not the symbols of Halloween. Therefore, neither Midwest of Cannonfalls nor Carborundum tests have been met. The goods are not Festive Articles of Heading 9505. You indicated in your letter that each article is composed of natural ground stone powder agglomerated with plastics resin. The applicable subheading for the agglomerated stone ornaments will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone…other articles: other: other. The rate of duty will be free. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division