CLA-2-68:OT:RR:NC:2:226
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a figurine of agglomerated stone from China
Dear Ms. Schab:
In your letter, dated October 1, 2012, you requested a tariff classification ruling regarding a product identified as the “Solar Bears Lantern”, Liss Item #9016878 (Mfg. Item #AQYS12057TW).
A sample was submitted with your ruling request. The sample was sent for analysis to our Customs and Border Protection Laboratory. Our laboratory has now completed its analysis.
The article is identified as “Welcome to my garden, Solar Bears with Lantern”, Liss Item Number 901678/Mfg. Item Number AQYS12057TW. The subject merchandise, a hollow, decorative agglomerated stone figurine, depicts two black bears climbing the trunk of a tree to reach a beehive. The surface-painted figurine incorporates a round plastic light fixture which is affixed with four screws situated at the top of the tree trunk. The article measures approximately 4.5” wide x 14” high. The light fixture measures approximately 4.5” in diameter.
The “Welcome to my garden” figurine is also available as the “Solar Bears & Bird with Lantern”. This style appears similar to the other style with the exception that the bears are adorned with a blue bird and ladybug instead of a beehive.
In your letter, you state that each style is composed of limestone agglomerated with plastic resins.
Our laboratory’s analysis of the “Solar Bear Lantern” is consistent with the information on the composition of the article presented in your ruling request.
The applicable subheading for the decorative agglomerated stone figurine (Liss Item #9016878 /Mfg. Item #AQYS12057TW) 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,
Thomas J. Russo
Director
National Commodity Specialist Division