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February 3, 1999

CLA-2-68:RR:NC:2:226 D85072


TARIFF NO.: 6810.99.0000

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

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

Dear Mr. Epstein:

In your letter dated December 9, 1999, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

The subject article “Santa Fe Railroad Figurine” - PP 186838, is an agglomerated stone display model of a Santa Fe railroad diesel engine. The model measures approximately 5 3/4 inches in length by 1 3/4 inches in height. A wood display platform measuring approximately 7 3/4 inches in length by 2 3/4 inches in width is included with this item. You indicated that the railroad figurine and the wooden display stand will be sold together in a single retail box.

You suggested in your letter that this article should be classified under 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other: other toys and models. This provision, however, does not apply. To be considered within the model heading, 9503.90, the item must first qualify as a toy in 9503. It is clear that the instant item is not designed to amuse, but is merely a decorative piece. The wheels do not turn; the product has no play value. It does not evoke the same frivolous emotions that a toy does. Furthermore, the “Santa Fe Railroad Figurine” is presented as a representation of a Santa Fe Railroad engine. However, to be a model, it must be a detail reduced-size scale representation of a specific engine. None of those specifics are provided. The item is a crude representation of a general train engine.

In your letter you stated that the railroad figurine is composed of crushed stone agglomerated with plastics resin. Our lab has confirmed that the submitted sample consisted of these materials.

The applicable subheading for the agglomerated stone figurine will be 6810.99.0000 ,HTS, which provides for articles of ...artificial stone...other articles: other. The rate of duty will be free.

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 212-637-7074.


Robert B. Swierupski

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