Mr. Zach Zimmer
2245 San Diego Ave.
San Diego, CA 92107
RE: The tariff classification of a planter consisting of cement reinforced with fiberglass from China
Dear Mr. Zimmer:
In your letter received April 23, 2009, you requested a tariff classification ruling regarding a planter.
You stated that the product consists largely of magnesite (magnesium oxide) powder reinforced with fiberglass strands.
A portion of the planter was submitted as a sample with your ruling request. This sample was sent to our Customs and Border Protection Laboratory for analysis. Our lab has now completed its analysis.
Our CBP laboratory has determined that the submitted sample is composed of magnesium oxide cement and fiberglass.
The applicable subheading for the planter consisting of magnesium oxide cement and fiberglass will be 6811.89.0000, 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 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.
Robert B. Swierupski