CLA-2-71:RR:NC:SP:233 M86055

Ms. Yolanda Massey
Michaels Stores Procurement Company, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of decorative river rocks from China.

Dear Ms. Massey:

In your letter dated August 14, 2006, you requested a tariff classification ruling.

The submitted sample consists of 28 ounces of decorative natural river rocks made of quartz that have been tumbled and dyed powder blue, packed in a plastic net sack. The rocks are for use in floral arrangements, candle displays, fountains and aquariums.

The applicable subheading for the decorative river rocks will be 7103.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport: Otherwise worked: Other: Other.” The rate of duty will be 10.5% ad valorem.

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

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski
National Commodity
Specialist Division