Mr. William Stringfield
105 West Victoria Street
Long Beach, California 90805
Rochester, NY 14624
RE: The tariff classification of a decorative article of magnesium oxychloride cement
Dear Mr. Stringfield:
In your letter, dated October 18, 2011, on behalf of Golden Bright International, you requested
a tariff classification ruling regarding a decorative article – item# DP7831.
A sample of the complete item was previously submitted to our office. The product has the form of a
lighthouse. It is thirty-one inches in height. The top portion of the article lights up and rotates. The
lighthouse includes a one piece LED and a rechargeable battery.
The top portion of the product and the battery box at the bottom include plastic and iron components.
However, you stated that the largest portion of the article – the central tower section which comprises the
greatest part of the body of the lighthouse – consists of magnesium oxychloride cement.
A sample of a portion of the tower section of the lighthouse was submitted with your ruling
request. This sample was sent to our Customs and Border Protection Laboratory for analysis. Our
laboratory has now completed its analysis.
According to our laboratory, the tower portion of the lighthouse consists of magnesium oxychloride cement
reinforced with glass fibers.
The applicable subheading for the decorative lighthouse - item# DP7831 - 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