The tariff classification of a decorative agglomerated stone article from China and/or Taiwan

NY K87607 August 13, 2004 CLA-2-68:RR:NC:1:126:K87607 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Darlene Tillery American Mills, Inc. 1120 Everee Inn Road Griffin, GA 30224 RE: The tariff classification of a decorative agglomerated stone article from China and/or Taiwan Dear Ms. Tillery: In your letter dated June 30, 2004, on behalf of Fashion Industries, you requested a tariff classification ruling. A representative sample of the item was submitted and sent to our Customs laboratory for analysis. The submitted sample, which you describe as “Happy Snowman”, is an agglomerated stone napkin ring. A snowman figurine, measuring approximately three inches in height, is glued to one side of the napkin ring. A rectangular-shaped napkin ring, measuring approximately one and one-half inches, is attached to the back of the snowman figurine. You indicated in your letter that the napkin ring is composed of stone powder agglomerated with plastics material. An analysis of the sample by our Customs laboratory was consistent with your description. The applicable subheading for the agglomerated stone napkin ring 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