The tariff classification of an artificial stone decoration from China.

N309609 February 21, 2020 CLA-2-68:OT:RR:NC:N1:128 CATEGORY: Classification TARIFF NO.: 6810.99.0080; 9903.88.03 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an artificial stone decoration from China. Dear Mr. Kenny: In your letter dated February 7, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample was submitted with your ruling request and will be returned to you. The merchandise under consideration is described as a Polyresin Owl Shelf Sitter, item number 417197. It is shaped to resemble a stylized owl holding a pinecone, and measures approximately 5.5 inches long by 4 inches wide by 9 inches high at its widest points. From the information you provided, the body and feet of the owl are comprised of artificial stone made up of 45% natural stone agglomerated with 52% plastic resin, while the legs are made from polyester cordage. The owl is designed to be placed on the edge of a shelf, table, or similar surface, so that the textile legs and the artificial stone feet dangle. The Polyresin Owl Shelf Sitter 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 the Polyresin Owl Shelf Sitter. The applicable subheading for the Polyresin Owl Shelf Sitter, item number 417197, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional 25 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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.d.sullivan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division