CLA-2-84:S:N:N1:104 897327

Mr. Jeffrey W. Allen
Apollo Marble Products Company
712 Patio Plaza, S. Patrick Dr.
Satellite Beach, FL 32937

RE: The tariff classification of bowl molds from Jamaica.

Dear Mr. Allen:

In your letter dated April 13, 1994 you requested a tariff classification ruling.

The products are commonly referred to as "bowl molds" in the industry and are used by cultured marble manufacturers to form sinks out of cultured marble. You have provided samples of a sink bowl mold and a "hat" mold. These items are used in conjunction. The proportion of materials utilized to make these products will be approximately 40% resin, 20% aluminum trihydrate, 5% tooling gelcoat (the surface finish) and 35% fiberglass matting. The molds may or may not include the aluminum. If there is none, the resin and the matting will be proportionally increased.

The applicable subheading for the bowl molds will be 8480.60.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for molds for mineral materials. The duty rate will be 3.9 percent.

Articles classifiable under subheading 8480.60.0090, HTS, which are products of Jamaica are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport