The tariff classification of a decorative agglomerated stone article from China and/or Taiwan

NY L85195 June 17, 2005 CLA-2-68:RR:NC:1:126 L85195 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Troy Clarke CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of a decorative agglomerated stone article from China and/or Taiwan Dear Mr. Clarke: In your letter dated May 2, 2005, on behalf of your client Manufacturers Discount Furniture Inc., DBA India Ink, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The submitted sample is a decorative 18-inch towel bar with two large decorative wall mounting end brackets. The towel bar consists of a metal rod that is completely covered with materials consisting of natural stone powder agglomerated with plastics resin. Each end bracket consists of a steel core that is completely covered with materials consisting of natural stone powder agglomerated with plastics resin. In your letter you suggest that the towel bar with end brackets should be classified as a metal towel bar under subheading 8302.50.00, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. However, the essential character of this article is imparted by the decorative agglomerated stone exterior covering. Therefore, the article cannot be classified as an article of metal. The applicable subheading for the decorative agglomerated stone towel bar with end brackets 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