The tariff classification of a decorative agglomerated stone article and a lamp from China

NY K84220 April 20, 2004 CLA-2-68:RR:NC:1:126 K84220 CATEGORY: Classification TARIFF NO.: 6810.99.0000, 9405.20.80 Mr. Robert E. Droppa Droppa and Sons Import/Export Co. 2922 South 16thStreet Philadelphia, PA 19145 RE: The tariff classification of a decorative agglomerated stone article and a lamp from China Dear Mr. Droppa: In your letter dated March 8, 2004, you requested a tariff classification ruling. A portion of a sample and photographs depicting items you wish to import were submitted with your ruling request. The sample was sent to our Customs laboratory for analysis. Although you submitted numerous photographs and requested a ruling on several items, only two of these items were shown in the submitted photographs. The subject of this ruling will be on these two items: H-1181 and H-1182. Item H-1181 is described as a “polyresin” water fountain. The article is a decorative agglomerated stone article in the shape of a 22-inch high fountain figurine. The dark brown figurine is in the form of a woman standing in a basin holding a water pitcher under a faucet. In a telephone conversation with this office, you indicated that this product is electrically operated. When the pump is activated, the water is circulated in the basin pool. You indicated in your letter that this item is composed of natural marble stone agglomerated with plastics resin. An analysis of the sample by our Customs laboratory was consistent with your description. The applicable subheading for the decorative 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. Item H-1182 is an electric table lamp that incorporates the body of a decorative water fountain. The article is the same as item H-1181, except it has three tulip-shaped lights and measures 37 inches in height. Each tulip light features a candelabra bulb. The applicable subheading for the decorative lamp will be 9405.20.80, HTS, which provides for lamps and lighting fittings…not elsewhere specified or included…electric table, desk, beside or floor-standing lamps: other than of base metal. The rate of duty will be 3.9 percent ad valorem. If you wish to receive a tariff classification ruling on the other items, please submit no more than five samples along with a style number or brand name. If the samples are too large, a portion of the sample is requested along with photographs and a detailed description of each article. Please mail your request to U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section. 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