The tariff classification of an artificial stone decoration from China.

N286876 June 23, 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 artificial stone decoration from China. Dear Mr. Stinson: In your letter dated May 25, 2017, you requested a tariff classification ruling. The merchandise under consideration is referred to as “Scarecrow Decoration with LED Tlight,” item number 9041140. A sample was submitted with your ruling request and will be returned to you. The Scarecrow Decoration measures approximately 6 inches long by 5 inches wide by 4.5 inches high. It is designed to resemble a scarecrow reclining next to a stylized, open-top pumpkin. Inside the pumpkin is an LED tea light. From the information you provided, the scarecrow figurine is comprised of 55% by weight of limestone powder uniformly agglomerated with 45% by weight of plastic resin. The LED light in this article does not provide practical or usable light to the surrounding area; it is merely designed to illuminate and enhance the decorative scarecrow figure. The scarecrow figurine and LED tea light meet the definition of “goods put up in sets for retail sale.” 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 goods put up in sets for retail sale 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 set. The applicable subheading for the “Scarecrow Decoration with LED Tlight,” item number 9041140, 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