CLA-2-68:S:N:N3:226 813741
Mr. Hank Wayman
Beijing New Day Arts & Crafts Co., Ltd.
P.O. Box 1476
Hayden, ID 83835
RE: The tariff classification of an agglomerated stone figurine
from China
Dear Mr. Wayman:
In your letter dated August 14, 1995, you requested a tariff
classification ruling regarding a "polyresin" figurine.
A sample of the figurine was submitted. It is approximately
two inches in height and depicts a Chinese child kneeling with
hands joined in prayer. Any future ruling requests should have a
reference/style number accompanying the correspondence.
The article in question is cast from a mixture of fifty
percent polyester resin and fifty percent calcium carbonate which
is derived from ground limestone.
The applicable subheading for the "polyresin" figurine will
be 6810.99.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of artificial stone: other
articles: other. The rate of duty will be 3.9 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport