CLA-2-68:OT:RR:NC:N1:128
Ms. Dagmara Lalic
NextGen Gardens LLC
40 Schenck Avenue #2L
Great Neck, NY 11021
RE: The tariff classification of reinforced concrete planks from Poland.
Dear Ms. Lalic:
In your letter dated January 29, 2025, you requested a tariff classification ruling.
The merchandise under consideration are a Wood Pattern Plank, item number NG-WP-B-1S, and a Stone
Pattern Plank, item number NG-SP-GRY-1S. A sample of the Wood Pattern Plank was submitted with your
ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This
analysis has been completed.
From the information you provided, the Wood Pattern Plank and the Stone Pattern Plank are both made of
cement reinforced with fiberglass. The Wood Pattern Plank is made using a mold which mimics wood grain.
It is then painted to resemble wooden planks. The Stone Pattern Plank is made using a mold which mimics
various stone shapes. It is then painted to resemble stacked stones.
You state that the Wood Pattern Plank measures 11.81 inches wide by 1.77 inches thick and either 37.6
inches long or 17.91 inches long. The Stone Pattern Plank measures 11.81 inches wide by 1.77 inches thick
and either 35.43 inches long or 19.68 inches long. Both planks are sold and used to build raised garden beds.
Laboratory analysis has determined that the Wood Pattern Plank sample was comprised of cement reinforced
with rods of metal rebar. Also present were small bundles of inorganic transparent fibers sparsely and
inconsistently distributed throughout the concrete.
The applicable subheading for the Wood Pattern Plank, item number NG-WP-B-1S, and a Stone Pattern
Plank, item number NG-SP-GRY-1S, 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 general rate of duty will be Free.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.?? All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.? At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6810.99.0080, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division