Ms. Alice Liu
Atico International, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a decorative article of cement from China

Dear Ms. Liu:

In your letter dated September 13, 2012, you requested a tariff classification ruling.

The subject article is designated as item number A026OA06889, “Cement Stepping Stone Garden Decoration.” The item measures approximately 10 inches in diameter and 0.5 inches in thickness. You indicate in your letter that the article is composed of cement. It is inscribed with the word “WELCOME” and includes a design of a sequined butterfly flanked with flowers. The decorative cement article is designed to be placed in a yard or garden.

The applicable subheading for the “Cement Stepping Stone Garden Decoration,” Item Number A026OA06889, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other." 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