CLA-2-68:OT:RR:NC:N1:128
Mr. Mat Samuel
Excite USA
4393 Sunbelt Drive Addison, TX 75001
RE: The tariff classification of artificial stone decorations from China.
Dear Mr. Samuel:
In your letter dated September 26, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Mushroom Decoration, item numbers 22ASG004 and 22ASG030. Samples were submitted with your ruling request and will be retained by this office.
From the information you provided, item number 22ASG004 is shaped to resemble one large mushroom and one small mushroom sitting next to each other, both with smooth dark green and brown caps. It measures approximately 4 inches long by 4.5 inches wide by 5.2 inches high at its widest points. Item number 22ASG030 is shaped to resemble a single mushroom with a multicolored, textured cap, and measures approximately 4.5 inches in diameter by 7 inches high at its widest points. You state that both 22ASG004 and 22ASG030 are comprised of 55% by weight calcium carbonate obtained from limestone, uniformly agglomerated with 45% by weight polyresin, and are molded in one piece.
In your ruling request you suggest classification of the Mushroom Decoration in 6702.90.6500, Harmonized Tariff Schedule of the United States, as artificial flowers, foliage and fruit. However, these articles are excluded from heading 6702 per Chapter 67 note 3(b), which states this heading does not cover “Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by molding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, gluing, fitting into one another or similar methods.” Therefore, these ornamental products would be classified elsewhere based on their constituent materials.
The applicable subheading for the Mushroom Decoration, item numbers 22ASG004 and 22ASG030, will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division