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NY K80403

November 13, 2003

CLA-2-83:RR:NC:N1:113 K80403


TARIFF NO.: 8306.29.0000

Ms. Mary Butterline
Lissglobal, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of figurine with gazing ball from China.

Dear Ms. Butterline:

In your letter dated October 20, 2003, you requested a ruling on tariff classification.

The samples you provided are yard decorations. The articles are figurines with stainless steel gazing balls. The figurines, in the shape of a frog and a snail, are made of ground stone and polyresin. The item number for both figures is 934761. In your letter, you suggest that the items be classified in heading 6810, HTS; however, HQ 964629, of April 4, 2001, ruled that the gazing ball itself is the essential character of such items.

The applicable subheading for this product will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, other. The general 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.).

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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