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NY A82648

May 9, 1996

CLA-2-68:RR:NC:GI:226 A82648


TARIFF NO.: 6810.99.0000

Ms. Sandi Amundson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, Minnesota

RE: The tariff classification of decorative figures of agglomerated stone from China

Dear Ms. Amundson:

In your letter dated March 28, 1996, you requested a tariff classification ruling regarding two decorative figures, a Daffy Duck Nutcracker (item 17998-7) and a Marvin the Martian Nutcracker (item 17996-3).

You indicated that the information which you had submitted previously regarding the composition of these items (rulings 818629 and 818628) was incorrect. New information regarding the composition of the products was submitted with your letter of March 28, 1996. The following ruling is based on this new information.

These products are figures of the cartoon characters Daffy Duck and Marvin the Martian. Each figure is made of "polyresin" and wood. In a telephone conversation with this office you indicated that the "polyresin" material consists of calcium carbonate agglomerated with plastic resin. You stated that the calcium carbonate is derived from natural limestone.

The Daffy Duck figure is twelve and a half inches tall; the Marvin the Martian figure is eight and three quarters inches tall. Each figure stands on a wooden base. The head, hands and feet of each character are made of the agglomerated limestone material, while the body of each character is made of wood. In addition the Daffy Duck character is holding money bags made of fabric.

The current component material breakdowns which you submitted indicate the following information regarding the weight of the "polyresin" and wood within each product. The Daffy Duck figure consists of 51 percent agglomerated stone and 49 percent wood. The Marvin the Martian character consists of 52 percent agglomerated stone and 48 percent wood.

The current value breakdowns with you submitted indicate the following information. The value of the Daffy Duck figure includes $5.67 for the agglomerated stone material, $2.50 for the wood, $1.64 for the fabric, $2.30 covering labor costs, &2.00 for the packaging, and $1.93 covering profit and freight. The value of the Marvin the Martian figure includes $5.28 for the agglomerated stone material, $2.35 for the wood, $2.20 covering labor costs, $2.12 for the packaging, and $1.65 covering profit and freight.

Based on the information submitted the essential character of each figure is clearly represented by the agglomerated stone material.

The applicable subheading for these agglomerated stone figures will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be 2.9 percent ad valorem.

Please note that the samples which you submitted are not properly marked with country of origin. Merchandise imported into the United States must be marked in a legible, indelible, conspicuous and permanent manner.

The country of origin does not appear anywhere on the product. (Marking underneath the base of the product would not be considered conspicuous). In addition please note that the phrase "By Midwest of Cannon Falls" which appears on these items is confusing, since the merchandise is not actually produced by Midwest of Cannon Falls.

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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