CLA-2-68:OT:RR:NC:1:126
Ms. Una Gauthier
Barthco International, Inc.
2200 Broening Highway, Suite 200
Baltimore, MD 21224
RE: The tariff classification of two decorative agglomerated stone articles from China
Dear Ms. Gauthier:
In your letter dated May 21, 2008, on behalf of your client, CVS/Pharmacy, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request.
The subject merchandise, designated as “Decorative Snowmen with Welcome Sign”, item number 461092, consists of two assorted styles of a 12” decorative snowman figurine composed of agglomerated stone. Each snowman is wearing a black top hat adorned with pine needles and pine cones. One snowman is wearing a red and green striped scarf and green mittens. The other snowman is wearing a plaid red and white scarf and green mittens. The front of the body is decorated with two sprigs of holly and berries. Each figurine is holding a sign which reads “Welcome”.
You suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles.
Although both snowmen have limited amounts of festive foliage, the merchandise is marketed as “Decorative Snowmen with Welcome Sign”. Both figurines are not limited to Christmas and can be displayed all winter long. The generic snowman figure is a symbol of winter rather than of any holiday.
You indicated in your letter that each figurine is composed of natural limestone agglomerated with plastics material.
The applicable subheading for the two decorative agglomerated stone snowman figurines (item number 461092) will be 6810.99.0080, HTSUS, which provides for articles of…artificial stone, whether or not reinforced: other articles: other: other. The 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division