Mr. Oscar G. Marty
Industrialized Building Systems Dominicana
Caoba St. #35
San Juan, Puerto Rico 00913
RE: The tariff classification of various concrete articles from the Dominican Republic
Dear Mr. Marty:
In your letter dated October 8, 1999, you requested a tariff classification ruling. Photographs, illustrative literature and a representative sample were submitted with your ruling request. The sample was sent to our Customs laboratory for analysis.
You indicated in your letter that various articles such as architectural panels, staircases (without structural metal components), planters, blocks (used to produce benches) and panels with tiles will be manufactured from a material called “Glass Reinforced Composite” (GRC).
Our Customs laboratory has determined that this material “Glass Reinforced Composite” (GRC) is composed essentially of concrete reinforced with glass fibers.
The applicable subheading for the concrete architectural panels and staircases (without structural metal components) will be 6810.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of concrete, whether or not reinforced: other articles: prefabricated structural components for building or civil engineering. The rate of duty will be free.
The applicable subheading for the concrete planters will be 6810.99.0000, HTS, which provides for articles of concrete, whether or not reinforced: other articles: other. The rate of duty will be free.
The applicable subheading for the concrete blocks will be 6810.11.0000, HTS, which provides for articles of concrete, whether or not reinforced: building blocks and bricks. The rate of duty will be 3.2 percent ad valorem.
Articles classifiable under subheading 6810.11.0000, HTS, which are products of the Dominican Republic may be entitled to a duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” then search for the term “GSP”.
Regarding the panels with tiles – more information is needed.
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 212-637-7074.
Robert B. Swierupski