The tariff classification of an artificial stone sports team totem-style decoration from China.

N301553 November 27, 2018 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Ms. Melissa West Davis Evergreen Enterprises 5915 Midlothian Turnpike Richmond, VA 23225 RE: The tariff classification of an artificial stone sports team totem-style decoration from China. Dear Ms. Davis: In your letter dated November 1, 2018, you requested a tariff classification ruling. The merchandise under consideration is referred to as the Pittsburgh Steelers Tiki Totem, item number EVE843824TTA. A sample was submitted with your ruling request and will be returned to you. The Tiki Totem measures approximately 15.5 inches high by 5.375 inches wide by 3.375 inches long at its widest points. It consists of several stylized football-themed figures stacked vertically upon each other. The figures and shapes feature the team logo. You state that the Tiki Totem is comprised of calcium carbonate derived from natural marble which has been uniformly agglomerated with plastic resin. From the information you provided, the percentages by weight of calcium carbonate versus the plastic resin may vary, although the percentages of the other components will not. The configurations you list are 35% calcium carbonate and 55% plastic resin; 45% calcium carbonate and 45% plastic resin; and 55% calcium carbonate and 35% polyresin. The balance of all three configurations is comprised of fiberglass and paint. In your ruling request you suggest classification of the Tiki Totem in 9505.90.60, Harmonized Tariff Schedule of the United States (HTSUS), as other festive, carnival or other entertainment articles, including magic tricks and practical joke articles. However, the Tiki Totem is not closely associated with a specific festive occasion. Display of the totem throughout the year would not be aberrant. Classification in 9505.90.60, HTSUS, is therefore precluded. The applicable subheading for the Pittsburgh Steelers Tiki Totem, item number EVE843824TTA, 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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