CLA-2-68:RR:NC1:126: L89834
Mr. George Andrews
Ship to Shore Trading
6212 S. New England
Chicago, IL 60638
RE: The tariff classification of rock displays from China
Dear Mr. Andrews:
In your letter, dated December 30, 2005, you requested a tariff classification ruling regarding various “Penjing” rock displays.
Photographs of the articles were submitted with your ruling request. Samples were not submitted.
Each display consists of stone carved or cut into the shape of decorative “mountains.”
Each display sits on a base tray. The tray may consist of marble, limestone or other stone. Some of the trays will be attached to an additional metal base.
The stone displays will be imported with the trays as well as metal/wood stands. You indicated that the metal/wood stands are specifically designed for the stone displays and serve no other purpose. These stands fit each display exactly.
In the United States the stone displays will be combined with plants which will be part of the displays. However, the merchandise will be imported without the plants.
At some point, a pump which will provide a fountain effect will be incorporated into the stone displays. These displays may be imported with or without the pumps. This ruling addresses the classification of the stone displays when imported without the pumps.
The essential character of each decorative stone display on a base tray with a stand is imparted by the decorative stone display – the stone carved or cut into the shape of decorative “mountains.”
You stated that each of these decorative stone displays consists of pure natural stone. You indicated that none of these items consists of agglomerated stone.
You stated that none of the stones in these products have been fired and that none of these articles consist of ceramics.
This ruling request concerns five types of decorative stone displays: Yanshanstone, Dragonbone Stone, Sword Stone Siltstone, Chickenbone Stone and Chinese Sandstone.
According to the information presented in your letter, the Yanshanstone consists of “Mudstone” comprised of quartz and other stone material.
You stated that the Dragonbone Stone consists of “Tuff” comprised of quartz, plagioclase and other stone material.
You indicated that the Sword Stone Siltstone consists of “Siltstone” comprised of quartz and feldspar.
According to the information presented in your letter, the Chickenbone Stone consists of quartz.
You stated that the Chinese Sandstone consists of “Sinter” comprised mostly of natural calcite.
The applicable subheading for the Yanshanstone, Dragonbone Stone, Sword Stone Siltstone and Chickenbone Stone displays on base trays with metal/wood stands will be 6802.99.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked monumental or building stone…and articles thereof: other: other stone. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Chinese Sandstone display on a base tray with a metal/wood stand will be 6802.92.00, HTSUS, which provides for worked monumental or building stone…and articles thereof…: other: other calcareous stone. The rate of duty will be 4.9 percent ad valorem.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division