CLA-2-68:OT:RR:NC:N1:128
Mr. Todd Niemeyer
Crossroads Original Designs
115 Crossroads Boulevard
Bucyrus, OH 44820
RE: The tariff classification of artificial stone figurines from China.
Dear Mr. Niemeyer:
In your letter dated September 26, 2022, you requested a tariff classification ruling.
The merchandise under consideration is four styles of figurines, referred to as item numbers 231-13641, Garden Angel with Flowerpot; 231-13677, Garden Gnome with Flower Box; 231-13594, Bright Blessings Mom Flower; and 231-13390, Graceful Sentiments Bird–Daughter.
From the information you provided, the Garden Angel with Flowerpot measures approximately 2.75 inches long by 2 inches wide by 5 inches high at its widest points. It is shaped to resemble an angel holding a basket containing a flower. The angel’s robe is decorated with the phrase, “Friends are quiet angels who lift us up.”
The Garden Gnome with Flower Box measures approximately 2.25 inches long by 2.25 inches wide by 4 inches high at its widest points. It is shaped to resemble a bearded gnome with a hat pulled down over its eyes. The gnome is holding a tulip in one hand and is standing next to a box containing additional flowers.
The Bright Blessings Mom Flower measures approximately 3 inches long by 1.75 inches wide by 5.25 inches high at its widest points. It is shaped to resemble a stylized flower sprouting from a rock. In the center of the flower is a stylized sun design and the word “Mom.”
The Graceful Sentiments Bird–Daughter measures approximately 3.5 inches long by 2 inches wide by 3 inches high at its widest points. It is shaped to resemble a stylized bird wearing a flower crown. The bird is decorated with additional flowers and the phrase “Our daughter, our joy.”
You state that all four figurines are comprised of a uniformly agglomerated mixture of 49% natural calcium carbonate derived from stone, and 51% unsaturated polyester resin.
In your ruling request you suggest classification of the figurines in 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental articles of plastics. However, as the unsaturated polyester plastic resin content in these articles merely serves as a binder for the primary component of natural calcium carbonate, these figurines do not qualify as articles of plastic of chapter 39. Further, heading 3926 is a residual provision that provides for other articles of plastic not elsewhere specified or included, and as these are more appropriately classified under heading 6810, classification within heading 3926, to include more specifically, 3926.40.0090, HTSUS, would be precluded.
The applicable subheading for the figurines, item numbers 231-13641, Garden Angel with Flowerpot, 231-13677, Garden Gnome with Flower Box, 231-13594, Bright Blessings Mom Flower, and 231-13390, Graceful Sentiments Bird–Daughter, will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division