The tariff classification of artificial stones from China.

N065840 July 10, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Billa Jain Multicraft Imports Inc. #180-101 Innes Parkway Ottawa, Ontario, Canada K1B 1E3 RE: The tariff classification of artificial stones from China. Dear Mr. Jain: In your letter dated June 12, 2009, you requested a tariff classification ruling. The samples provided with your letter are marketed as artificial moss covered stones. The products are composed of polystyrene foam plastic in various sizes and shapes that resemble stones. The foam shapes are covered with an adhesive and then coated with green colored nylon flock to simulate moss. The sample package includes five artificial stones in irregular sizes ranging from approximately 1 ½ inches by 1 ¼ inches by ½ inch to 3 ½ inches by 2 ½ inches by 1 ½ inches. The applicable subheading for the artificial moss covered stones will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division