The tariff classification of an agglomerated stone article from China

NY K88141 August 10, 2004 CLA-2-68:RR:NC:1:126 K88141 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Linda Lee Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 53718 RE: The tariff classification of an agglomerated stone article from China Dear Ms. Lee: In your letter dated July 26, 2004, on behalf of Enviro Works, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted sample is described as Item #20-45001 - “Roman Taper Aged Cement Planter”. You stated in your letter that the article is composed of stone powder agglomerated with plastic material and is reinforced with a woven fiberglass core. The planter is molded to resemble aged cement and is decorated with a Roman style architectural motif. The measurements are 12 1/2 inches in height, 13 inches in diameter at the top opening, 16 inches in diameter at its mid-section and 91/2 inches at the base. The applicable subheading for the agglomerated stone planter 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