The tariff classification of a decorative agglomerated stone article from China

NY G88081 March 15, 2001 CLA-2-68:RR:NC:2:226 G88081 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Pilar Dorfman E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a decorative agglomerated stone article from China Dear Ms. Dorfman: In your letter dated February 22, 2001, on behalf of your client, LTD Commodities Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as “MFR-Musical Frames with Poem”, consists of a decorative three-dimensional agglomerated stone base with a musical sound chip and a two paneled acrylic frame with beveled edges. The frame, which is inserted into the agglomerated stone base, contains an inspirational poem entitled “For A Very Special Friend”. The frame measures approximately seven inches in height by five and one-half inches in width. The decorative base, which has a seascape motif, measures approximately three inches in height and six and one-half inches in width. You indicated in your letter that the decorative base is composed of natural stone powder agglomerated with plastics material. Neither the agglomerated stone base nor the acrylic frame imparts the essential character of this product; therefore, based on GRI 3(c), we classify this product according to the heading which occurs last in the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the decorative agglomerated stone article will be 6810.99.0000, HTS, which provides for articles of…artificial stone, whether or not reinforced: other articles: 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