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NY 887033

Aug 9, 1993

CLA-2-68:S:N:N3:226 887033


TARIFF NO.: 6810.99.00

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of figurines from China

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling on "poly resin" figurines. Samples of these products were submitted with your ruling request and sent to our Customs laboratory for analysis.

The products include a figurine of a trolley car with the Coca-Cola logo (stock number 97857), a figurine of a newsstand with a display of Coca- Cola (stock number 97858) and a figurine of a park bench with the Coca-Cola logo (stock number 97859).

Our Customs laboratory has determined that the trolley car and newsstand figurines are composed of calcium carbonate agglomerated with plastics. The laboratory has also determined that the seat of the park bench figurine is composed of calcium carbonate agglomerated with plastics, while the legs are made of steel. The essential character of the bench is represented by the seat.

The applicable subheading for all three figurines 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 4.9 percent ad valorem.

In your letter you state your opinion that this merchandise should be classified under the provision for statuettes of plastics in subheading 3926.40.00, HTS. However, laboratory analysis of the products has shown that they actually consist of artificial stone (stone agglomerated with plastics). These items of agglomerated stone are properly classified as articles of artificial stone in subheading 6810.99.00, HTS, not as plastics in Chapter 39.

Importations of this merchandise might be subject to the provisions of Section 133 of the Customs Regulations if the products copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

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.


Jean F.

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