Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Avenue
Union, New Jersey 07083

RE: The tariff classification of agglomerated stone bathroom accessories from China

Dear Ms. De Castro:

In your letter dated March 18, 2009, you requested a tariff classification ruling. A representative sample of a wastebasket was included with your request. The sample is being returned to you.

The subject merchandise, item #16443549, is a three-piece agglomerated stone bath set consisting of a soap dish, a toothbrush holder and a lotion dispenser. You state in your letter that all three articles, in their imported condition, will be packaged together in a retail box, ready for retail sale as a set.

Item #16443557 is an agglomerated stone wastebasket. You state that this item will be imported and sold separately from the three-piece bath set.

In your letter you indicated that each article in the three-piece bath set and the wastebasket are composed of sandstone uniformly agglomerated with plastic resin throughout the body of each article.

Regarding the items in the agglomerated stone bath set, when imported separately, the agglomerated stone lotion dispenser would be classified separately from the agglomerated stone soap dish and toothbrush holder. When packed together for retail sale in their imported condition, these three items constitute a set. Two of the three articles in the set (the agglomerated stone soap dish and toothbrush holder) are classifiable as articles of artificial stone in heading 6810, Harmonized Tariff Schedule of the United States (HTSUS). The essential character of the set is imparted by the products classifiable in heading 6810.

In your letter you suggested classification of this merchandise as articles of plastic in subheading 3924.90.5600, HTSUS or as articles of other mineral substances in subheading 6815.99.4000, HTSUS. However, according to the information submitted in your letter, the products at issue consist of stone agglomerated with plastics (i.e., artificial stone). Therefore, these agglomerated stone articles are provided for more specifically in subheading, 6810.99.0080, HTSUS - the provision for artificial stone. The provision for plastics and the provision for other articles of mineral substances are not applicable.

The applicable subheading for the three-piece agglomerated stone bath set (item #16443549) and the agglomerated stone wastebasket (item #16443557) 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

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.


Robert B. Swierupski
National Commodity Specialist Division