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

Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a decorative agglomerated stone article from China

Dear Ms. Elvi:

In your letter dated June 23, 2009, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The product under consideration, designated as “XHD Holy Family Figures” - Liss item #9006067, is a decorative three-dimensional agglomerated stone figurine of a kneeling Madonna and child with guardian angel praying above. The article measures approximately 10.25 inches in height and will be imported in two assorted colors: brown/tan or red/green.

Although the article has a wood-like finish, you state in your letter that item is composed of natural limestone powder agglomerated with plastics resin.

The applicable subheading for the decorative agglomerated stone figurine (Liss item #9006067) 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