CLA-2-68:RR:NC:2:226 D85475

Ms. Rachel Acuff
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of an agglomerated stone article from China

Dear Ms. Acuff:

In your letter dated November 30, 1998, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

The subject article, “Angelic Musical Water Fountain” (stock #ACFTN804), is a decorative three-dimensional agglomerated stone water fountain figurine, with a self-contained battery operated pump and sound chip. The article measures approximately seven inches in height by five inches in width. The item features three angels with a lion, lamb and birds all of which are in a bed of flowers.

You stated that the article is composed of calcium carbonate (derived from stone powder) agglomerated with plastics resin. Our lab has confirmed that the submitted sample consisted of these materials.

The applicable subheading for the agglomerated stone article will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free.

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 212-466-5796.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division