CLA-2-68:OT:RR:NC:N2:226
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of three decorative agglomerated stone articles from China
Dear Mr. Stinson:
In your letter dated April 21, 2010, you requested a tariff classification ruling. A representative sample was submitted and will be returned to your office as requested.
The product under consideration, designated as “HAL Skull Candle Holder” - Liss item number 9008630, is a decorative, three-dimensional, agglomerated stone human skull figurine measuring approximately four inches in height. A two-inch glass insert, which is designed to hold a standard tealight candle, is glued into the hollowed center of the skull. You state in your letter that this article will be imported in three styles: See No Evil (sample submitted), Speak No Evil, and Hear No Evil.
In your request, you suggest that this merchandise warrants consideration under Subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9817.95.05, HTSUS, grants duty free treatment for "Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00. 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States."
Although this merchandise can accommodate a tealight candle, the illumination of a lit candle would only serve to enhance the decorative appeal of the skull figurines. These articles are not designed to provide usable light. They will not be purchased for their lighting characteristics. Therefore, they do not meet the term of "Lamps and lighting fittings" under Heading 9405, HTSUS, and as such are excluded from classification in subheading 9817.95.05, HTSUS.
In your letter, you state that this merchandise is composed of crushed limestone agglomerated with plastic resin. You further state that these two materials are evenly distributed throughout the body of the article.
The applicable subheading for the three decorative skull figurines, item number 9008630, 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