The tariff classification of an agglomerated stone fairy figurine with a glass ball from China.

N280075 February 22, 2017 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of an agglomerated stone fairy figurine with a glass ball from China. Dear Mr. Stinson: In your letter dated August 3, 2016, you requested a tariff classification ruling. The merchandise under consideration is referred to as “Solar Fairy w/Glass Ball,” item number 9040763. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Solar Fairy with Glass Ball is a figurine which measures approximately 6.75 inches high by 3 inches long by 3 inches wide at its widest points. It consists of a female fairy, dressed in a green bodice and a pink skirt, standing on a tree stump from which mushrooms are growing. Atop the stump is a clear crackle glass sphere which measures approximately 2.75 inches in diameter. Within the sphere is a solar-powered light which is controlled by an on-off slide switch on the back of the figurine; when illuminated, the light enhances the decorative effect of the article. Laboratory analysis has determined that the figurine is comprised of calcium carbonate and dolomite uniformly agglomerated with a polymer resin. You indicated that the calcium carbonate was derived from limestone. The Solar Fairy with Glass Ball is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The artificial stone component provides the essential character of this item. The applicable subheading for the Solar Fairy w/Glass Ball, item number 9040763, will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general 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 https://hts.usitc.gov/current. 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division