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NY N009554




July 6, 2007

CLA-2-68:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6810.99.00

Ms. Michelle Dias
Princess House
470 Miles Standish Blvd.
Taunton, MA 02780

RE: The tariff classification of an agglomerated stone Santa Claus holding a glass plate

Dear Ms. Dias:

In your letter dated April 4, 2007, you requested a tariff classification ruling regarding a decorative Santa Claus figurine holding a small glass plate (item 6988). A small penguin figurine is attached to the Santa Clause figurine.

A sample of the product was submitted with your ruling request and sent to our Customs and Border Protection Laboratory for analysis. Laboratory analysis has now been completed.

In addition to its role as a decorative article, the Santa Claus figurine serves as a stand or holder for the plate. The figurine measures approximately 9.1 inches in height. The diameter of the plate is approximately 5.5 inches.

You stated that the figurine consists of stone powder agglomerated with plastics resin.

The results of the analysis of the sample by our laboratory are consistent with the conclusion that the figurine consists of stone agglomerated with plastics resin.

The applicable subheading for item 6988 - the Santa Claus figurine (with attached penguin figurine) holding a glass plate - will be 6810.99.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles ofartificial stone, whether or not reinforced: other articles. The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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