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HQ 956098



May 16, 1994

CLA-2 CO:R:C:M 956098 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6810.99.00; 9505.10.50

Mr. Joe Schmid
J.S. International
110 West Ocean Blvd., Suite 307
Long Beach, California 90802

RE: HRL 951459 modified; "Dedt Moroz," "Kris Kringle," and "Soda Pop" figurines; poly-resin and calcium carbonate; EN 68.10

Dear Mr. Schmid:

This is in reference to Headquarters Ruling Letter (HRL) 951459 issued to you on March 17, 1993, which concerned the tariff classification of "Dedt Moroz," "Kris Kringle," and "Soda Pop" figurines under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of HRL 951459 was published on April 13, 1994, in the Customs Bulletin, Volume 28, Number 15.

FACTS:

HRL 951459 classified the "Soda Pop" (Item #1658) under subheading 9505.10.40, HTSUS, as other articles for Christmas festivities made of plastic, and classified the "Dedt Moroz" (Item #1651) and "Kris Kringle" (Item #1657) under subheading 3926.40.00, HTSUS, as plastic statuettes and other ornamental articles. HRL 951459 described the figurines as being made from unsaturated poly-resin and calcium carbonate derived from stone.

ISSUE:

What is the proper classification of the "Dedt Moroz," "Kris Kringle," and "Soda Pop" figurines made from poly-resin and calcium carbonate under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...."

Since the figurines are made from poly-resin and calcium carbonate, they are no longer classifiable as articles of plastics. We are of the opinion that the figurines are articles of artificial stone which are classifiable under heading 6810, HTSUS.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System ENs may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 68.10 (pg. 905) states that:

Artificial stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cement or other binders (e.g., plastics). Articles of artificial stone include those of "terrazzo", "granito", etc...(emphasis added).

The heading includes, inter alia, ...vases, flower pots, architectural or garden ornaments; statues, statuettes, animal figures; ornamental goods...

EN 68.10 specifically states that artificial stone consists of natural stone (i.e., calcium carbonate) agglomerated with binders (i.e., poly-resin). We are of the opinion that the crucial factor which makes a product an article of artificial stone is the uniform blending of the natural stone material with the binding material. Pursuant to EN 68.10, the figurines at issue are articles of artificial stone. They are made from poly-resin and calcium carbonate.

As the figurines are articles of artificial stone, they are not classifiable as articles of plastics. Therefore, the "Dedt Moroz" and "Kris Kringle" figurines are classified under subheading 6810.99.00, HTSUS, as other articles of artificial stone. The "Soda Pop" figurine, which is considered a festive article pursuant to HRL 951459, is classified under subheading 9505.10.50, HTSUS, as other articles for Christmas festivities.

HOLDING:

The "Dedt Moroz" and "Kris Kringle" figurines are classified under subheading 6810.99.00, HTSUS, as other articles of artificial stone, which is dutiable at the Column 1 rate of 4.9% ad valorem.

The "Soda Pop" figurine is classified under subheading 9505.10.50, HTSUS, as other articles for Christmas festivities, which is dutiable at the Column 1 rate of 5.8% ad valorem.

HRL 951459 dated March 17, 1993, is modified as set forth above.

In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director
Commercial Rulings Division

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