The tariff classification of a decorative agglomerated stone article from China

NY L84272 May 3, 2005 CLA-2-68:RR:NC:1:126 L84272 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative agglomerated stone article from China Dear Mr. Stinson: In your letter dated April 11, 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 is being returned to you as requested. The submitted sample, designated in your letter as item number 942136, “XHD Snowman Igloo with 2 Snowmen in Middle &Twist Wire”, is a large, decorative, tabletop three-dimensional agglomerated stone snowman figurine. The snowman is decorated with a Santa stocking hat and scarf. The snowman has a painted finish that looks like frost and ice. The mid-section of the snowman figurine has a large opening that resembles an igloo. Inside the igloo is a winter scene depicting two snowmen, two evergreen trees and a red bird perched on a welcome sign. The article measures approximately 14 inches in height. You indicated in your letter that the snowman figurine is composed of stone powder agglomerated with plastic material. In you letter you suggest that this product should be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. However, the snowman figurine is not an accepted symbol of Christmas, it has unlimited use during the winter season, thereby precluding consideration of classification under subheading 9505.10.2500, HTS. The applicable subheading for the decorative snowman figurine – item number 942136, will be 6810.99.0000, 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