The tariff classification of an agglomerated stone article and a decorative plastic article from Hong Kong and China

NY L83190 March 18, 2005 CLA-2-68:RR:NC:1:126 L83190 CATEGORY: Classification TARIFF NO.: 6810.99.0000, 3926.40.0000 Mr. Michael Skidmore 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of an agglomerated stone article and a decorative plastic article from Hong Kong and China Dear Mr. Skidmore: In your letter dated February 2, 2005, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request. Three of these items were addressed under NY L82481 dated March 7, 2005. Item number W64105 and item number W65073 is the subject of this ruling. Item number W64105 is a decorative agglomerated stone double outlet plate. The item is decorated with molded pink flowers with green leaves and two purple hummingbirds. The measurements are 5 inches in height by 3 inches in width. You indicated in your letter that the outlet plate is composed of crushed stone powder agglomerated with plastic resin. You also stated that the country of origin for this item is Hong Kong. The applicable subheading for the agglomerated stone outlet plate will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for articles of...artificial stone...: other articles: other. The rate of duty will be free. Item number W65073 is described as a frog figurine/key keeper. The article consists of a large frog figurine and a small frog figurine resting on a lily pad. The small frog figurine, which is inserted into the top opening of the large frog, can be removed to hide a key. The measurements of the large frog figurine are approximately 6 ½ inches in height by 7 inches in length at the base. The small frog figurine measures approximately 4 inches in height. You stated in your letter that the article is composed of plastic resin with artificial gypsum filler. You also stated that the country of origin is China. The applicable subheading for the decorative plastic frog figurine/key keeper will be 3926.40.0000, HTS, which provides for other articles of plastics: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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