CLA-2-68:RR:NC:2:226 C89913
Mr. Ghanshyam R. Patel
Midwest Swaminarayan Temple
1510 Bates Lane
Schaumburg, IL 60193
RE: The tariff classification of various plaster articles from the United
Kingdom
Dear Mr. Patel:
In your letter dated June 25, 1998, you requested a tariff classification
ruling. A representative piece of a fiberglass reinforced plastic article was
submitted with your ruling request. A catalogue depicting various decorative
plaster articles was also submitted.
You indicate that a temple is being built at 21 W 710 Irving Park Road in
Itasca, Illinois. The temple will consist of three major halls; i.e., a prayer
hall, a dining hall and an assembly hall. You also indicate that you are
planning to import construction materials which are to be used in the
construction
of the temple. The following articles will be imported:
1. Canopy
2. Panels
3. Cornices (item #783)
4. Ceiling Roses (item #928)
5. Ceiling Rose Large (item #920)
6. Ceiling Rose for dome (item #243)
7. Molding's for dome and ceiling (item #706)
8. Molding's for dome and ceiling (item #707)
9. Baroque ceiling (item #600)
10. Baroque ceiling (item #604)
11. Swag Set (item #586)
12. Rail/Frieze (item #280)
13. Circles and Buttons (item #435/C)
You stated that articles 3 through 13 are primarily composed of plaster.
The applicable subheading for the plaster articles (3 through 13) will be
6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of plaster or of compositions based on plaster: other
articles. The rate of duty will be 1 percent ad valorem.
You indicated in a telephone conversation that the first two articles
(Canopy and Panels) are composed of fiberglass reinforced plastic. Please
describe in detail the canopy. What are the dimensions? Does this form the
roof? Is this a structural part or an ornamental part? Please submit a
photograph of the canopy. Describe in detail the panels. Are they rectangular?
Are the edges shaped or beveled? Do they form the actual walls or are they
decorative elements attached to the walls? If they do not form the walls, how
are they attached to the walls? Please submit a photograph of the panels. When
this information is available, you may wish to consider resubmission of your
request for these two items. If you decide to resubmit your request, please
forward this information to National Import Speciaist Joan Mazzola at
212-466-5580.
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 212-466-5796.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division