The tariff classification of an agglomerated stone article from China

NY J80744 February 28, 2003 CLA-2-68:RR:NC:2:226 J80744 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Janis P. Allison JP Alison Design Studio 1608 Flowering Dogwood Drive Powder Springs, GA 30127 RE: The tariff classification of an agglomerated stone article from China Dear Ms. Allison: In your letter dated February 5, 2003, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article is described as a “Stupid People” gag gift. The item consists of an agglomerated stone jar with removable lid and a card poem. It has a three-dimensional distorted face on one side and the words “stupid people” on the other side. The measurements (including the lid) are approximately 4 inches by 4 ¾ inches by 4 ¾ inches. You indicated in your letter that the article is composed of natural stone powder agglomerated with plastics material. The applicable subheading for the agglomerated stone article will be 6810.99.0000, Harmonized Tariff Schedule of the United States (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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division