CLA-2-68:OT:RR:NC:N1:128
Ms. Regina Woody
Hobby Lobby Stores
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of plaster of Paris decorations from China.
Dear Ms. Woody:
In your letter dated August 25, 2025, you requested a tariff classification ruling. Please note that the tariff
classifications of item number 293670 Green Blended Turf (Fine) and item number 1565027 Landscape
Lichen Dry Plants will be addressed in rulings N353028 and N353038, respectively.
The merchandise under consideration is identified as item number 1565043 Rocks. From the information
you provided, four of these items, with sizes ranging from 1 inch long by 1 inch wide to 4.25 inches long by
1 inch wide, are packaged together in a cardboard-backed blister pack. They are made of plaster of Paris and
painted to resemble natural rocks, and are designed for use in dioramas, train sets, and other similar projects.
The applicable subheading for item number 1565043 Rocks will be 6809.90.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Articles of plaster or of compositions based on
plaster: Other articles.” The general rate of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6809.90.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from China will be
subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter
99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6809.90.0000,
HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6809.90.0000, 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 6809.90.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division