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NY D82521

September 18, 1998

CLA-2-68:RR:NC:2:226 D82521


TARIFF NO.: 6810.99.0000

Mr. Louis Shoichet
Tompkins and Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of a figurine of agglomerated stone from China

Dear Mr. Shoichet:

In your letter dated September 14, 1998, you requested a tariff classification ruling regarding a teddy bear figurine (Cherished Teddies Birthstone Figurine PP 177987). The item is decorated with a small crystal representing a birthstone. You stated that the figurine is made of crushed stone agglomerated with plastics resin, and that the crystal is made of glass.

You suggested that this item should be classified as a toy figure in subheading 9503.41.00, Harmonized Tariff Schedule of the United States (HTS). However, we do not regard this product as a toy; therefore, subheading 9503.41.00 is not applicable.

U.S. Customs recognizes the commercial value of the "Cherished Teddies Birthstone Figurine" as an item primarily for display, a decorative shelf item or a collector item. Unlike the merchandise of ruling HQ 959692 or the amusing cartoon figures of rulings HQ 954616 and NY 888512 cited in your letter, this item, noting its finely detailed composition, lacks the features and comical, amusing appearance of an article designed to be a plaything or a source of play or amusement in the hands of children or adults. See ruling HQ 959749 dated October 23, 1997, wherein a "Sculptstone Bear" figurine made of polyester resin and plaster powder was denied classification as a toy in heading 9503, HTS.

The subheading for the agglomerated stone teddy bear figurine will be 6810.99.0000, HTS, which provides for articles of...artificial stone...other articles: other. The rate of duty will be one 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 Specialists Jacob Bunin at 212-466-5796 and Thomas McKenna at 212-466-5475.


Robert B. Swierupski

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