The tariff classification of an agglomerated stone article from China

NY K88049 October 13, 2004 CLA-2-68:RR:NC:1:126 K88049 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Michael Copelin Wal-Mart Logistics MS #0410-L-32 601 N. Walton Blvd. Bentonville, AR 72716-0410 RE: The tariff classification of an agglomerated stone article from China Dear Mr. Copelin: In your letter dated July 26, 2004, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The submitted sample, which is identified as “Dolphin Water Globe” – Stock Number YYDMW501, is a decorative agglomerated stone article including a glass waterglobe. Three-dimensional dolphin figurines and other objects are both inside and outside the globe. The glass globe is attached to a highly decorative agglomerated stone base that depicts an underwater scene of dolphins and other objects of the sea (i.e., seashells, fish, aquatic plants, etc.). The article measures approximately 10 inches in height by 8 inches in width. The item, which is battery operated, plays music and illuminates when the on/off switch is activated. Our Customs laboratory has determined that the figures which comprise the body of this article are natural stone powder agglomerated with plastic material. In your letter you suggested that the product should be classified as a plastic article in subheading 3924.90.55.00, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastic: other: other. However, based on our laboratory report, the article is mainly composed of artificial stone. Therefore, the article is precluded from being classified as a plastic article in subheading 3924.90.55.00. The applicable subheading for the decorative agglomerated stone article will be 6810.99.0000, HTS, which provides for articles…of artificial stone…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