The tariff classification of a planter from China

N092983 April 23, 2010 CLA-2-68:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 6810.99.8000 Ms. Jane Taeger Samuel Shapiro & Company One Charles Center 100 N. Charles Street Suite 1200 Baltimore, Md. 21201 RE: The tariff classification of a planter from China Dear Ms. Taeger: In your letter dated January 28, 2010, you requested a tariff classification ruling, on behalf of Ames True Temper, regarding a planter. A sample of the article was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. The submitted sample measures 29.6 centimeters in diameter and 24 centimeters in height. According to information presented in your letter, the product consists of stone powder uniformly agglomerated with plastics material. You advised our office that the powder is derived from natural stone. Our laboratory has determined that the planter consists of stone powder (containing dolomite, limestone and silicon dioxide) uniformly agglomerated with polyurethane plastics. The article is coated with a thin layer of polystyrene plastics resin. In your letter you asked whether this product should be classified as a plastics article in heading 3924, Harmonized Tariff Schedule of the United States (HTSUS). However, the planter consists of artificial stone - i.e., stone powder agglomerated with plastics. The article is more specifically described under the provision for artificial (i.e., agglomerated) stone in heading 6810 than under any of the headings for plastics products in Chapter 39. Therefore, heading 3924 is not applicable to this merchandise. The applicable subheading for the planter of agglomerated stone will be 6810.99.8000, HTSUS, which provides for articles of cement, of concrete or 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