HQ 955392: HRL 951422 modified; "Spirit Santa," "Tannenbaum Santa" and "Cornucopia Santa" figurines; poly-resin and calcium carbonate; EN 68.10

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955392

                           May 16, 1994

CLA-2 CO:R:C:M 955392 KCC

CATEGORY:  Classification

TARIFF NO.:  6810.99.00; 9505.10.50

Ms. Anna Hettinger
Expeditors International of Washington, Inc.
5180-A Smith Road
Denver, CO  80216

RE:  HRL 951422 modified; "Spirit Santa," "Tannenbaum Santa" and
     "Cornucopia Santa" figurines; poly-resin and calcium
     carbonate; EN 68.10

Dear Ms. Hettinger:

     This is in reference to Headquarters Ruling Letter (HRL)
951422 issued to you on November 25, 1992, which concerned the
tariff classification of "Spirit Santa," "Tannenbaum Santa" and
"Cornucopia Santa" 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 951422 was published on April 13, 1994, in
the Customs Bulletin, Volume 28, Number 15.  

FACTS:

     HRL 951422 classified the "Spirit Santa" (Item #00149) and
"Tannenbaum Santa" (Item #00157) under subheading 9505.10.40,
HTSUS, as other articles for Christmas festivities made of
plastic, and classified the "Cornucopia Santa" (Item #00141)
under subheading 3926.40.00, HTSUS, as plastic statuettes and
other ornamental articles.  HRL 951422 described the figurines as
being made from poly-resin.  However, we are now aware that the
figurines are actually made from calcium carbonate derived from
stone agglomerated with plastics.

ISSUE:

     What is the proper classification of the "Spirit Santa,"
"Tannenbaum Santa" and "Cornucopia Santa" figurines made from
calcium carbonate agglomerated with plastics 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 actually made from calcium
carbonate agglomerated with plastics, 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., plastics).  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 clearly articles of artificial stone.  They are made from
calcium carbonate agglomerated with plastics.

     As the figurines are articles of artificial stone, they are
not classifiable as articles of plastics.  Therefore, the
"Cornucopia Santa" figurine is classified under subheading
6810.99.00, HTSUS, as other articles of artificial stone.  The
"Spirit Santa" and "Tannenbaum Santa" figurines, which are
considered festive articles pursuant to HRL 951422, are
classified under subheading 9505.10.50, HTSUS, as other articles
for Christmas festivities. 


HOLDING:

     The "Cornucopia Santa" figurine is 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 "Spirit Santa" and "Tannenbaum Santa" figurines are
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 951422 dated November 25, 1992, 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
177.10(c)(1)).


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division