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NY B84223





May 1, 1997

CLA-2-68:RR:NC:2:226 B84223

CATEGORY: CLASSIFICATION

TARIFF NO.: 6810.99.0000, 9505.10.5020

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of three decorative agglomerated stone figurines from China

Dear Mr. Epstein :

In your letter dated April 9, 1997, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling regarding three decorative figurines. Representative samples were submitted with your ruling request.

You indicated in your letter that all three figurines are identified as item number 16758. These items consist of agglomerated stone upper torsos and base portions (feet) with glass ball mid-sections. These items are composed of stone powder(derived from natural ground stone) agglomerated with plastic resins. Both the stone powder and the plastics material are evenly distributed throughout the agglomerated stone portion of each article.

The first item is an agglomerated stone figurine of Santa Claus that measures approximately 5 1/2 inches in height. The upper torso is dressed in the traditional Santa Claus attire. The base of the item consists of two large green shoes. The mid-section of this article is composed of a red glass ball measuring approximately 3 inches in diameter onto which the torso and the feet are attached.

The second item is an agglomerated stone figurine of a snowman that measures approximately 5 3/4 inches in height. The upper half is dressed in a green coat. The base of the item consists of two large black shoes. The mid-section of this article is composed of a frosted white glass ball measuring approximately 3 inches in diameter onto which the top half and the base are attached. The entire item is covered with sparkles.

The third item is an agglomerated stone figurine of a reindeer. This item measures approximately 5 1/2 inches in height. The upper portion of the reindeer consists of two large brown antlers attached to its head. The base of the item consists of two large purple shoes. The mid-section of this figurine is made of a red glass ball measuring approximately 3 inches in diameter onto which the top half and the base are attached.

The Santa Claus figure is a unique form traditionally associated with Christmas festivities. It is classifiable as a festive article.

The applicable subheading for the Santa Claus figurine will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of Christmas festivities; other: other. The rate of duty will be free.

The applicable subheading for the agglomerated stone snowman and reindeer will be 6810.99.0000, HTS, which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be 2 percent ad valorem.

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 Jacob Bunin at 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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