CLA-2-68:RR:NC:2:226 G88950
Ms. Laurie J. Showers
Grosfillex
1575 Joel Drive
Lebanon, PA 17046-8376
RE: The tariff classification of an article of cement from France
Dear Ms. Showers:
In your letter dated March 21, 2001, you requested a tariff classification ruling.
The subject article is described as an umbrella base ring that is composed of cement and weighs approximately thirty-five pounds. You indicated in your letter that the base ring will be placed on top of an umbrella base thus adding extra weight and support to the umbrella base.
The applicable subheading for the cement umbrella base ring will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division