Mr. Andrew Gerard
Aries Global Logistics
145 Hook Creek Blvd.
Valley Stream, NY 11581
RE: The tariff classification of a board of cellulose fiber-cement from England
Dear Mr. Gerard:
In your letter dated September 11, 2007, on behalf of Certainteed Corporation, you requested a tariff classification ruling regarding a fiber-cement board (“Plycem Laminar Fibercement”).
A sample was submitted with your ruling request. This sample was submitted to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis of the product.
You described the product as a fiber-cement board that will be used as an exterior decorative trim.
Our laboratory analysis of the submitted sample describes it as a block measuring nine centimeters by 17.6 centimeters. The article is 1.9 centimeters thick.
The material submitted with your ruling request indicates that the merchandise consists of cement and chalk reinforced with cellulose fiber. Our laboratory indicates that the composition of the product is consistent with this description.
The applicable subheading for the board of cellulose fiber-cement will be 6811.82.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of asbestos cement, of cellulose-fiber cement or the like: not containing asbestos: other sheets, panels, tiles and similar 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.
This merchandise may be subject to the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency and possibly other EPA requirements. Information may be obtained by calling the EPA at (202) 554-1404, or by visiting the EPA website at www.epa.gov.
Robert B. Swierupski