CLA-2-68:OT:RR:E:NC:1:126

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

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

Dear Mr. Crago:

In your letter dated August 26, 2008, you requested a tariff classification ruling. A photograph was submitted with your ruling request.

The product under consideration, designated in your letter as “Halloween Gargoyle Decoration” – item number A079FA02524, consists of two styles of a three-dimensional agglomerated stone figurine of a gargoyle. Each gargoyle measures approximately five inches in height.

You indicate in your letter that each gargoyle figurine is composed of natural limestone powder uniformly agglomerated with plastic resin throughout the body of the article.

The applicable subheading for the two styles of gargoyles, item number A079FA02524, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other: 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.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division