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NY 882503




May 3, 1993

CLA-2-68*:S:N:N3:228 882503

CATEGORY: CLASSIFICATION

TARIFF NO.: 6802.99.0000

Mr. Walter M. Cline
President
J. Cortina, Inc.
501 E. Jackson Street, #200
Tampa, Florida 33602

RE: The tariff classification of a stone structure from Germany

Dear Mr. Cline:

In your letter dated February 1, 1993 you requested a tariff classification ruling.

You inquired regarding the classification of a "Kugel fountain" consisting of a black stone ball on top of a gray stone base. The information which you submitted indicates that the base contains hydraulic devices. When water pressure is applied, the ball will rotate displaying various designs which are worked into its surface.

Samples of the black stone used to make the ball and the gray stone used to make the base were submitted with the ruling request. We sent these samples to our Customs laboratory for analysis.

In your letter you stated that both stones were granite. Laboratory analysis confirmed that the gray stone is granite. However, laboratory analysis revealed that the black stone is actually basalt, not granite.

The essential character of this structure is represented by the basalt ball, not the granite base. This item is designed for display. The focus of this product's visual appeal is clearly the ball rather than the base. The applicable subheading for the structure will be 6802.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone and articles thereof...other: other stone. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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