The tariff classification of a decorative agglomerated stone article from China

NY L83465 June 17, 2005 CLA-2-68:RR:NC:1:126 L83465 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. John Fratangelo Tell Me A Story, LLC 284 Barrett Hill Road Mahopac, New York 10541 RE: The tariff classification of a decorative agglomerated stone article from China Dear Mr. Fratangelo: In your letter received March 23, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample was sent to our Customs laboratory for analysis. The submitted sample is a sculpture of Moses holding two tablets of stone, one in each hand, standing before a burning bush on Mt. Sinai. The sculpture measures approximately 10 inches in height by 8 inches in width by 6 inches in depth. It includes a light bulb, an IC chip and 3 AA batteries. It features a 3-minute recording of God speaking to Moses. According to the supplemental information that was submitted with your ruling, you stated that the Moses sculpture is composed of natural stone powder agglomerated with plastics material. The findings of our Customs laboratory regarding the Moses figure were consistent with the stated composition. However, the laboratory found that the burning bush is composed entirely of plastics. The essential character of this article is imparted by the large Moses sculpture. 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…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