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NY R00022

August 25, 2003

CLA-2-68:RR:NC:2:226 R00022


TARIFF NO.: 6810.99.0000

Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024

RE: The tariff classification of a decorative agglomerated stone article from China

Dear Ms. Hubbard:

In your letter dated August 11, 2003, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request.

The subject article, which you refer to as style number 48959, consists of a large agglomerated stone “birdfeeder” basin resting on a metal stand. The rim of the basin is decorated with two agglomerated stone birds. The basin measures approximately 15 ½” x 15 ½” x 3 ¼”. The stand with basin measures approximately 25 ¼” in height.

You indicated in your letter that the birdfeeder is composed of natural stone powder agglomerated with plastics resin.

In your presentation, you suggest that the decorative birdfeeder with metal stand should be classified in chapter 94. The birdfeeder with stand does not meet the definition of furniture in chapter 94 since it does not “equip” a home, office, etc.

The applicable subheading for the decorative agglomerated stone birdfeeder with metal stand will be 6810.99.0000, Harmonized Tariff Schedule of the United States (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 646-733-3027.


Robert B. Swierupski

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