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NY 814121

September 22, 1995

CLA-2-68:R:N4:226 814121


TARIFF NO.: 6810.99.0000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: The tariff classification of a "polyresin" article from China

Dear Mr. O'Neill:

In your letter dated August 18, 1995, on behalf of your client, Sterling Supply Company, you requested a tariff classification ruling regarding a "polyresin" table decoration. A sample of item #154000 was submitted and will be returned to you as requested.

The "polyresin" table decoration is cast from a mixture of polyester resin and calcium carbonate which is derived from natural ground stone. The article is a standing angel that is approximately eleven inches in height. It is painted in the colors of green, red, gold and white. On the front of the angel is a banner with an inscription which reads "Merry Christmas".

You suggest that the "polyresin" table decoration is classifiable under 9505.10.4020, Harmonized Tariff Schedule of the United States, (HTS), which provides for articles for Christmas festivities. This provision , however, does not apply since angels are not traditionally associated exclusively with Christmas festivities.

The applicable subheading for the "polyresin" table decoration will be 6810.99.0000, HTS, which provides for articles of...artificial stone...other articles: other. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Section 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.


Roger J. Silvestri

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