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NY N003879

December 15, 2006



TARIFF NO.: 6810.99.0000

Ms. Rhonda L. Jones
Heart of Texas Custom Brokers, Inc.
701 Hanover Drive, Suite 450
Grapevine, TX 76051

RE: The tariff classification of three decorative agglomerated stone articles from China

Dear Ms. Jones:

In your letter dated November 13, 2006, on behalf of your client, Advanced Art, you requested a tariff classification ruling. Three representative samples were submitted with your ruling request.

The submitted samples, designated in your letter as “Dimensional Show Box with Architectural Piece” - item numbers 45166, 45256 and 45262, are three styles of framed wall art. The outside dimensions of each style measure19 inches by 19 inches, 17 inches by 17 inches and 12 ½ inches by 12 ½ inches, respectively. The front of each article is covered with 2mm glass. The back of each is enclosed with medium density fiberboard (mdf) and includes hooks for hanging. The interior of each article is double matted to provide a display area and has a distinct decorative object in a geometric pattern composed of agglomerated stone with a painted bronze finish.

In your letter you suggest classification under 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed." Since the “Dimensional Show Box” consists of a single piece of material (not bits and pieces forming a picture), 9701.90.0000, HTS is not applicable.

The essential character of each “dimensional show box” is imparted by the decorative geometric object. You stated in your letter that the geometric object of each article is composed of stone powder agglomerated with plastics material.

The applicable subheading for the three “dimensional show boxes” of agglomerated stone will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles ofartificial stone, whether or not reinforced: other articles: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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