The tariff classification of decorative agglomerated stone article from Ireland

N149372 May 13, 2011 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of decorative agglomerated stone article from Ireland Dear Ms. Purcell: In your letter dated February 9, 2011, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The sample was sent to our US Customs and Border Protection Laboratory for analysis. Laboratory analysis has now been completed. The product under consideration, referred to as “Ogham Script Welcome Wall Plaque” – QVC item number H191515, is a decorative, bronze-colored agglomerated stone wall plaque measuring approximately 11 ¼ inches in height x 4 ½ inches in width. The word “welcome” is written on center of the plaque in Ogham – Ireland’s ancient script. You indicated in your letter that the plaque is composed of natural stone agglomerated with plastic resin. These two materials are uniformly distributed throughout the body of the article. Analysis of the sample by our laboratory is consistent with your description of this product. Our lab has determined that the bronze-colored surface has a coat of copper-zinc metal alloy. The copper-zinc alloy is only on the exterior surface of the plaque. The applicable subheading for the decorative agglomerated stone wall plaque 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