CLA-2-71:OT:RR:NC:N4:433
Kathleen Root, LCB, CCS
Customs Compliance Advisor
Trade Services
Barthco, division of OHL
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of soapstone articles from India.
Dear Ms. Root:
In your letter dated March 18, 2011,on behalf of Big Lots Stores Inc., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item # FA-233 is described as a natural soapstone turtle and Item # FA-633 is described as a natural soapstone frog.
Item # BL-SI-02PP is described as a soapstone carved candle pillar holder. Per the provided Import Product Data Sheet, this item is available in six assorted designs, with each design varying in color and shading. Its dimensions are of a square, measuring 4.5 inches by 4.5 inches, with a carved out circle having a 3 inch diameter for placement of a candle.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to Chapter 71, heading 7116 state in pertinent part, this heading covers all articles (other than those excluded by Notes 2 (b) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partially of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents). Further provided, the EN to heading 7116, at (B), states in pertinent part, it thus includes: statuettes and other ornamental articles. As the mineral Talc, also known by its commercial names of Steatite and Soapstone, is listed in the Annex of Precious or Semi-Precious Stones to heading 7103, ENs, it is our opinion the decorative articles made of natural soapstone fall within heading 7116, HTSUS – the provision, among other things, for articles of semi-precious stones.
The applicable subheading for the soapstone turtle and frog, will be 7116.20.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Figurines of semiprecious stone.” The rate of duty will be 4.5% ad valorem.
The applicable subheading for the soapstone carved candle pillar holder, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Other: Of semiprecious stones (except rock crystal): Other.” The rate of duty will be 10.5% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division