The tariff classification of two agglomerated stone articles from Italy

NY K83907 May 3, 2004 CLA-2-68:RR:NC:1:126 K83907 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Virginia Sullivan Canter Samuel Shapiro & Company, Inc. World Trade Center 401 E. Pratt Street Suite 500 Baltimore, Maryland 21202-3044 RE: The tariff classification of two agglomerated stone articles from Italy Dear Ms. Canter: In your letter dated March 3, 2004, on behalf of Florida Tile Industries, you requested a tariff classification ruling regarding two sink stands with vanity tops. A portion of the material used to fabricate the two vanity tops was submitted and sent to our Customs laboratory for analysis. Item VAN02-V041 and Item VAN03-V041 are described as “Bathroom Wrought Iron Stand with Vanity Top Combination.” You indicated in your letter that each vanity top is composed of stone agglomerated with plastic resin. Each wrought iron stand is a decorative wall bracket fitted to accommodate the vanity top and ultimately to house a sink vessel. Each article is designed to be hung on a wall. You stated that the sink vessels are imported separately. Analysis of the sample by our Customs laboratory indicated that the material consisted of stone agglomerated with plastic resin. In your presentation, you suggest that items VAN02-V041 and VAN03-V041 should be regarded as furniture and classified in heading 9403. However, Chapter 94, Note 2 states that only floor standing items and the following are considered furniture in Chapter 94: a) cupboards, bookcases, other shelved furniture and unit furniture; b) seats and beds. Therefore, items VAN02-V041 and VAN03-V041 are classified as agglomerated stone articles in heading 6810, and not as furniture in heading 9403. The applicable subheading for items VAN02-V041 and VAN03-V041 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