CLA-2-S:COD:D07
Ms. Shelly Pappas
Value City Imports
1800 Moler Road
Columbus, Ohio 43207
RE: The tariff classification of #638655 polyresin figurine from
China.
Dear Ms. Pappas:
In your letter dated April 15, 1998 you requested a tariff
classification ruling.
The sample you provided is a stylized frog holding a bouquet
of flowers. The frog is standing on a simulated lily pad. Next to
the frog is a large flower on which is mounted a small glass
dome. Inside the dome is a small insect figure. The entire
article is approximately 4" long and 3 1/2" high and is made
almost entirely of plastic resin and calcium carbonate derived
from natural marble. All of the ingredient materials are evenly
distributed throughout the body of the article.
The applicable subheading for the figurine will be
6810.99.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Articles of cement, of concrete or of
artificial stone...:Other articles: Other". The rate of duty
will be 1%. Your sample is returned herewith.
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.
Sincerely,
Joseph Wilson
Port Director
Buffalo, N.Y.