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NY F84029

June 26, 2000

CLA-2-68:RR:NC:2:226 F84029


TARIFF NO.: 6810.99.0000

Mr. Robert Glover
L.E. Coppersmith Inc.
2041 Rosecrans Avenue
El Segundo, CA 90245

RE: The tariff classification of three agglomerated stone articles from China and one agglomerated stone article from Indonesia

Dear Mr. Glover:

In your letter dated February 25, 2000, on behalf of your client, Specialty Merchandise Corporation, you requested a tariff classification ruling. Four representative samples of the items were submitted and were sent to our Customs laboratory for analysis.

You indicated in your letter that each item is composed of stone powder agglomerated with plastics material.

The first sample, which is identified as item number #25803, is an agglomerated stone figurine of a howling timber wolf. The item measures approximately seven inches in height.

The second sample, which is identified as item number #27340, is an agglomerated stone figurine of a bust of an Indian warrior on a wolf’s skull. The item measures approximately eight inches in height and is decorated with two beaded leather straps each with a corresponding feather at its end. You indicated that the country of origin of this item is Indonesia.

The third sample, which is identified as item number #29559, is an agglomerated stone three-dimensional hand-painted seven inch plate depicting a howling wolf and it’s mate. An agglomerated stone plate stand is included with the item. The last sample, which is identified as item #24546, is an agglomerated stone figurine of a medieval wizard. The item measures approximately six inches in height.

In your presentation, you suggested that each article should be classified under subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. However, our lab confirmed that the submitted samples consisted of stone powder agglomerated with plastics material. Therefore, subheading 3926.40.0000, HTS, does not apply.

The applicable subheading for the four agglomerated stone articles will be 6810.99.0000, HTS, which provides for articles ofartificial stone, whether or not reinforced: 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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