Aquarium Decoration Classifiable as 'Artificial Stone' Rather Than Plastic Article, CBP Says
An ornamental aquarium decoration meant to look like "rusted copper pipe segments resting upon mossy rocks" satisfies the classification requirements for "artificial stone," CBP said in an Oct. 3 ruling. The ruling came in response to an internal advice request from the Consumer Products & Mass Merchandising Center of Excellence and Expertise, CBP said. The initial request came from Petco, which previously entered the merchandise classified in subheading 6810.99.00 as "Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other.”
The CEE sought CBP headquarters input on whether the decorations are better classified in subheading 3926.40.90, which provides for: “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other.” CBP must consider whether the items are "composed of natural stone agglomerated with plastic binding material," as required of "articles of artificial stone" in heading 6810, the agency said. "Uniform agglomeration throughout an article is sufficient to render the article within the scope of heading 6810, even in cases where natural stone represents as little as a quarter of the article’s total composition by weight."
Here, the CBP laboratory found that naturally occurring stone accounts "for at least a quarter, and possibly well over half, of the ornament’s total composition by weight," it said. It is also "undisputed that the calcium carbonate is 'uniformly agglomerated,'” CBP said. As a result, "we conclude that the aquarium ornament is an 'article of artificial stone' within the meaning" of the duty-free subheading 6810.99.0080, CBP said.