CLA-2-68:RR:NC:2:226 B82207
Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501
RE: The tariff classification of four agglomerated stone wall
plaques from China and plastic display stands from Taiwan
Dear Ms. Berghauser:
In your letter dated February 7, 1997, you requested a tariff
classification ruling regarding four wall plaques. Representative
samples were submitted with your ruling request and were sent to
our Customs laboratory for analysis.
You indicated in your letter that the wall plaques consist of
calcium carbonate (derived from natural stone) and polyester resin.
You further indicated that the calcium carbonate and the plastics
material are evenly dispersed throughout the body of each article.
Our laboratory has confirmed that the articles are
derived from these constituent materials.
Each plaque measures approximately 6 1/2 inches in length by
5 inches in width. On the back of each plaque is a metal hook
which can be used to hang the article. Also, included with each
plaque is a small plastic bifold stand which can be used to display
the item. The plaques and the plastic stands constitute a set for
tariff purposes.
Item #98392 (Three Wise Men), item #98443 (Wreath) and item
#98397 (Daisy Kingdom Snowman) are not festive articles. They are
not traditionally associated with Christmas festivities, Wise Men
alone are not a nativity scene. However, item #98391 (Santa) is a
unique form traditionally associated with Christmas.
The applicable subheading for the Santa wall plaque with
plastic display stand will be 9505.10.5020, Harmonized Tariff
Schedule of the United States (HTS), which provides for articles of
Christmas festivities; other: other. The rate of duty will be
free.
The applicable subheading for the remaining three
agglomerated stone wall plaques with plastic display stands will
be 6810.99.0000, HTS, which provides for articles of...artificial
stone, whether or not reinforced: other articles: other. The
rate of duty will be 2 percent ad valorem.
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 212-466-5796.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division