United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A83893 - NY A83970 > NY A83911

Previous Ruling Next Ruling
NY A83911

June 4, 1996

CLA-2-68:RR:NC:GI:226 A83911


TARIFF NO.: 6810.99.0000

Ms. Sandi Amundson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a "polyresin" article from the Philippines

Dear Ms. Amundson:

In your letter dated May 14, 1996, you requested a tariff classification ruling regarding a "polyresin" article. A sample of the item (Noah's Ark Cat & Dog) was submitted with your ruling request.

You indicated in your letter that this article is cast from a mixture of unsaturated polyester resin and calcium carbonate powder which is uniformly blended throughout the body of the article. You also indicated that the calcium carbonate is derived from natural ground stone.

You refer to New York ruling number NY 811118 which classified a "Noah's Ark Set" as a toy in Chapter 95. The product ruled upon in that case was a hollow, wooden, ark with 16, independent, wooden figures. The roof of the ark was removable to permit housing for the animals, Noah, and his wife. Amusement was derived in the play activity of maneuvering the animal and human figures about, whether outside or inside, the ark.

In the instant case, the ark is set upon a base which depicts large waves. It has a completely open deck, upon which, Noah and five animal figures may be affixed. The figures in this instance have pegs protruding from their base which allows for insertion into specially cut out portions of the deck. The figures cannot stand alone and would not likely be removed from their designated positions on the ark after placement.

It is clear from the intricate attention to detail in the molding and painting of the article that its primary use is purely for decorative purposes. Any amusement derived from inserting the figures on the ark is negligible in comparison to its aesthetic appeal as an ornamental article for display.

The applicable subheading for the "polyresin article" 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 2.9 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.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: