CLA-2 CO:R:C:M 956098 KCC
Mr. Joe Schmid
110 West Ocean Blvd., Suite 307
Long Beach, California 90802
RE: HRL 951459 modified; "Dedt Moroz," "Kris Kringle," and "Soda
Pop" figurines; poly-resin and calcium carbonate; EN 68.10
Dear Mr. Schmid:
This is in reference to Headquarters Ruling Letter (HRL)
951459 issued to you on March 17, 1993, which concerned the
tariff classification of "Dedt Moroz," "Kris Kringle," and "Soda
Pop" figurines under the Harmonized Tariff Schedule of the United
States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19
U.S.C. 1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
HRL 951459 was published on April 13, 1994, in the Customs
Bulletin, Volume 28, Number 15.
HRL 951459 classified the "Soda Pop" (Item #1658) under
subheading 9505.10.40, HTSUS, as other articles for Christmas
festivities made of plastic, and classified the "Dedt Moroz"
(Item #1651) and "Kris Kringle" (Item #1657) under subheading
3926.40.00, HTSUS, as plastic statuettes and other ornamental
articles. HRL 951459 described the figurines as being made from
unsaturated poly-resin and calcium carbonate derived from stone.
What is the proper classification of the "Dedt Moroz," "Kris
Kringle," and "Soda Pop" figurines made from poly-resin and
calcium carbonate under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to terms of the headings and any
relative section or chapter notes...."
Since the figurines are made from poly-resin and calcium
carbonate, they are no longer classifiable as articles of
plastics. We are of the opinion that the figurines are articles
of artificial stone which are classifiable under heading 6810,
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System ENs may be utilized. The
ENs, although not dispositive, are to be used to determine the
proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (August 23, 1989). EN 68.10 (pg. 905) states
Artificial stone is an imitation of natural stone obtained
by agglomerating pieces of natural stone or crushed or
powdered natural stone (limestone, marble, granite,
porphyry, serpentine, etc.) with lime or cement or other
binders (e.g., plastics). Articles of artificial stone
include those of "terrazzo", "granito", etc...(emphasis
The heading includes, inter alia, ...vases, flower pots,
architectural or garden ornaments; statues, statuettes,
animal figures; ornamental goods...
EN 68.10 specifically states that artificial stone consists
of natural stone (i.e., calcium carbonate) agglomerated with
binders (i.e., poly-resin). We are of the opinion that the
crucial factor which makes a product an article of artificial
stone is the uniform blending of the natural stone material with
the binding material. Pursuant to EN 68.10, the figurines at
issue are articles of artificial stone. They are made from poly-resin and calcium carbonate.
As the figurines are articles of artificial stone, they are
not classifiable as articles of plastics. Therefore, the "Dedt
Moroz" and "Kris Kringle" figurines are classified under
subheading 6810.99.00, HTSUS, as other articles of artificial
stone. The "Soda Pop" figurine, which is considered a festive
article pursuant to HRL 951459, is classified under subheading
9505.10.50, HTSUS, as other articles for Christmas festivities.
The "Dedt Moroz" and "Kris Kringle" figurines are
classified under subheading 6810.99.00, HTSUS, as other articles
of artificial stone, which is dutiable at the Column 1 rate of
4.9% ad valorem.
The "Soda Pop" figurine is classified under subheading
9505.10.50, HTSUS, as other articles for Christmas festivities,
which is dutiable at the Column 1 rate of 5.8% ad valorem.
HRL 951459 dated March 17, 1993, is modified as set forth
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
John Durant, Director
Commercial Rulings Division