The tariff classification of a decorative agglomerated stone article from China

N036202 September 4, 2008 CLA-2-68:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative agglomerated stone article from China Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. A photograph depicting the article you wish to import was submitted with your ruling request. The product under consideration, designated as “Halloween Skull Coin Bank” – item number A079FA02486, is a decorative agglomerated stone coin bank in the shape of a skull. The item features a coin slot on top, and a removable rubber stopper on the bottom. You state in your letter that this article will be imported in two styles. Each style measures approximately 3.75 inches in height. You indicate in your letter that the skull coin bank is composed of natural limestone powder uniformly agglomerated with plastic resin throughout the body of the article. The applicable subheading for the two styles of a skull-shaped coin bank, item number A079FA02486, will be 6810.99.0080 (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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