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 > 1997 NY Rulings > NY A87414 - NY A87488 > NY A87421

Previous Ruling Next Ruling
NY A87421

December 11, 1996

CLA-2-68:RR:NC:2:226 A87421


TARIFF NO.: 6810.99.0000, 6913.10.5000, 8306.29.0000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
P.O.Box 977
Scranton, PA 18501

RE: The tariff classification of three decorative agglomerated stone articles, a decorative porcelain article and a decorative metal article from China

Dear Ms. Berghauser:

In your letter dated September 6, 1996, you requested a tariff classification ruling three agglomerated stone articles, one porcelain article and one metal article. Representative samples were submitted with your ruling request and were sent to our Customs laboratory for analysis.

Item #615731 is a four inch bunny egg holder. Item #615737 is a four and one half inch egg house holder and item #615738 is a six inch bird house. In a telephone conversation you stated that the mineral material within each of these products consists of powder derived from natural stone.

Our Customs laboratory has indicated that item #615731 and item #615738 are composed of polyester resin and calcium carbonate. These two materials are evenly distributed throughout the body of each article. Item #615737 is composed of polyester resin and calcium magnesium carbonate. These two materials are evenly distributed throughout the body of the article.

The applicable subheading for the agglomerated stone articles 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.

Item #615734 is a miniature decorative train car that is composed of porcelain.

The applicable subheading for the decorative porcelain article will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

Item # 611912 is the metal bird house tree, a decorative article for the home. It is composed of a base metal, wire framework with a mesh base and an A-frame, base metal roof. The bird house tree is coated with imitation bark to simulate the trunk of a tree. The trunk has two bird access holes, and is ornamented by flowers and a welcome sign. The bird house tree is approximately eight and one half inches high and has a twine loop on top for hanging. In the opinion of this office, the essential character of this item is imparted by the metal components.

The applicable subheading for the metal bird house tree will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts thereof, of base metal. The rate of duty will be 3 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: