CLA-2-68:RR:NC:2:226 F86853
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of an agglomerated stone article from China
Dear Ms. Aldinger:
In your letter dated May 3, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.
The submitted sample is identified as a “Xmas Decorative Tree”, style #994133. The item is a three-dimensional, ten-inch high agglomerated stone evergreen tree that is painted white. It is decorated in gold glitter and the branches are painted white which gives the item a snow-like appearance.
You indicated in your letter that this article is composed of natural crushed stone agglomerated with a plastic material.
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.
You state in your letter that the tree will be used as a decoration during the Christmas holiday season and should be classified under subheading 9505.10.5010, HTS, which provides for “articles for Christmas festivities and parts and accessories thereof: other, other, artificial Christmas trees”. It is not a decorated tree as would be traditionally associated with or used at Christmas festivities. The fact that it is displayed during the Christmas season is not enough to warrant classification under heading 9505.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division