Ms. Alice Liu
Atico International, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a garden decoration in the form of a turtle consisting of magnesium oxychloride cement and glass fibers from China

Dear Ms. Liu:

In your letter, dated May 25, 2012, you requested a tariff classification ruling regarding item number A02OA06775 - a product described as a “magnesia turtle garden decoration.’’

A sample was submitted with your ruling request. This sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.

Item number A02OA06775 is a brown, surface-painted model of a turtle. The length of the article is approximately 40 centimeters; its height is approximately 18 centimeters.

Analysis of the sample by our laboratory has determined that it consists of magnesium oxychloride cement with glass fiber filaments.

In your letter you suggested that this product should be classified in subheading 6815.99.40, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for other articles of mineral substances. However, the article consists of cement reinforced with glass fibers. Therefore, it is provided for more specifically in subheading 6811.89.90, HTSUS, which covers articles of cement reinforced with fibers. Subheading 6815.99.40 is not applicable.

The applicable subheading for item number A02OA06775 – a garden decoration in the form of a turtle consisting of magnesium oxychloride cement and glass fibers - will be 6811.89.9000, HTSUS, which provides for articles of asbestos-cement, of cellulose fiber-cement or the like: not containing asbestos: other articles: 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

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.


Thomas J. Russo
National Commodity
Specialist Division