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NY D84377

November 19, 1998

CLA-2-68:RR:NC:2:226 D84377


TARIFF NO.: 6810.99.0000

Mr. Arlen T. Epstein
Tompkins and Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of figurines of agglomerated stone from China

Dear Mr. Epstein:

In your letter dated November 4, 1998, on behalf of Avon Products, you requested a tariff classification ruling regarding two angel figurines (PP 180691). The first article is approximately three and a half inches in height and the second is approximately two and half inches in height.

Each angel is holding a small polyester or nylon "scroll." The message on the first angel's scroll reads "A special friend is a true delight." The scroll held by the second angel is inscribed with the message "A mother's love grows a garden of happiness."

In your letter you stated that each figurine is made of crushed or ground stone agglomerated with plastics resin.

You stated that the articles will be marketed and sold as Mother's Day ornaments. Therefore, you suggested that the figurines should be classified as festive articles in subheading 9505.90.60, Harmonized Tariff Schedule of the United States (HTS). However, we do not regard these products as festive articles; therefore, subheading 9505.90.60 is not applicable.

An angel is not a recognized symbol of Mother's Day. The angel which is holding the "scroll" about a mother's love is not limited to Mother's Day but could be given as a gift all year round. In the same manner, the other angel could be given as a gift at any time. The angel figurines are not used to decorate the home exclusively for Mother's Day. These decorative articles can be used to decorate the house at any time.

The subheading for the agglomerated stone angel figurines 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 Alice Wong at 212-466-5538.


Robert B. Swierupski

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