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

Ms. Diane Pingarelli
MercAsia USA, Ltd.
1510 Gary Street
Bethlehem, PA 18103

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

Dear Ms. Pingarelli:

In your letter received on November 6, 2008, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The product under consideration is a very large, three-dimensional, dog statue with solar lantern. The dog statue measures approximately 20 inches in width by 12.5 inches in depth by 28 inches in height. The lantern measures 4.25 inches in diameter by 8.75 inches in height. The dog is in a sitting position and holding a lantern in its mouth.

You state in your letter that the dog statue is composed of natural limestone powder uniformly agglomerated with plastic resin throughout the body of the article.

In your letter you indicate that the principle use of this statue is to provide a decorative lawn and garden display.

The applicable subheading for the agglomerated stone dog statue with solar lantern 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