CLA-2-68:OT:RR:NC:4:426

Ms. Jane Taeger
Samuel Shapiro & Company, Inc. One Charles Center
100 N. Charles Street
Suite 1200
Baltimore, MD 21201

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

Dear Ms. Taeger:

In your letter dated July 24, 2009, on behalf of Ames True Temper, you requested a tariff classification ruling regarding an agglomerated stone planter described as “Fiberstone Planter.”

A sample was submitted with your ruling request.

The sample was sent to our CBP Laboratory for analysis. The laboratory has now completed its analysis.

According to the information which you submitted, the body of the planter consists of stone powder uniformly agglomerated with plastic resin and reinforced with fiberglass. Stone pieces (which you refer to as “cobbles”) are embedded in the outer surface of the planter.

Analysis of the sample by our laboratory is consistent with your description of the merchandise. The applicable subheading for the agglomerated stone planter will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: 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