The tariff classification of decorative agglomerated stone articles from China

N125570 October 26, 2010 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of decorative agglomerated stone articles from China Dear Ms. Morgan: In your letter dated September 27, 2010, you requested a tariff classification ruling. A representative sample was submitted. As per your request, the sample is being returned to you. The product under consideration, Costco item number 538843, is a set of three decorative solar-powered agglomerated stone garden ornaments. The sample submitted is a two-piece article consisting of a 4” agglomerated stone gnome figurine sitting on a 4” plastic mushroom attached to an 8” metal rod with a bronzed painted finish. A plastic holder which incorporates a solar panel is inserted at the base of the rod. A 19” metal support stake with one prong is screwed into the base of the plastic holder. The assembled ornament with support stake measures approximately 36 ½” in height. You state in your letter that the solar panel is powered by 1 AAA rechargeable battery which lights up a small bulb housed in the plastic mushroom. The lighting feature serves primarily to light up the gnome figurine and provides little useful illumination of the surrounding area. The essential character of this article is imparted by the decorative agglomerated stone gnome figurine. You advised our office that the gnome figurine is composed of natural limestone powder agglomerated with plastic resin material. You stated that these two materials are evenly distributed throughout the body of the article.The applicable subheading for the set of three agglomerated stone garden ornaments (item number 538843) will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: 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