CLA-2 CO:R:C:M 952857 RFA
Mr. Ricardo Gonzalez
U.S. Customhouse Broker & International Freight Forwarder
5250 Coffee Port Road
P.O. Box 3727
Brownsville, TX 78521
RE: Cast Stone Articles; Fiberglass Reinforced Polyester; Glass
Fiber Reinforced Gypsum; Articles of Cement; Articles of
Plaster
Dear Mr. Gonzalez:
This is in response to your letter of November 6, 1992, on
behalf of Stromberg Architectural Stone concerning the
classification of articles made of cast stone, fiberglass
reinforced polyester, and glass fiber reinforced gypsum under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
According to your letter, three groups of products will be
imported into the United States from Mexico. The first group of
merchandise is cast stone articles composed of quartz sand,
limestone, white portland cement, mortar and other ingredients.
The cast stone articles will be shaped for exterior design as
columns, moldings, balusters, fountains, and statuary.
The second group of products is fiberglass reinforced
polyester products shaped as cupola-domes. The cupola-domes
consist of unsaturated polyester resin dissolved in a mixture of
styrene and catalysts, as well as glass fibers.
The third group of products is gypsum (or plaster)
reinforced with glass fibers and shaped for interior ornaments
such as mantels, columns, cornices, etc.
ISSUE:
What is the proper classification of the merchandise under
the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Cast Stone Articles
The first group, cast stone articles, is composed of quartz
sand, limestone, portland cement, mortar and other ingredients.
You believe that the cast stone articles, such as columns,
balusters, fountains and statuary, should be classified under
heading 6810, HTSUS, which provides for articles of cement, of
concrete or of artificial stone.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. EN 68.10, page 905,
defines "artificial stone" as
an imitation of natural stone obtained by agglomerating
pieces of natural stone or crushed or powdered natural
stone (limestone, marble, granite, porphyry,
serpentine, etc.) with lime or cement or other binders
(e.g., plastics).
Based upon EN 68.10, we find that the cast stone articles
are artificial stone articles classifiable under subheading
6810.99.00, HTSUS, which provides for: "[a]rticles of cement, of
concrete or of artificial stone, whether or not reinforced:
[o]ther articles: [o]ther. . ."
Fiberglass Reinforced Polyester Cupola-Domes
You indicate that the cupola domes are made of fiberglass
reinforced polyester and should be classified under heading 3925,
HTSUS, which provides for "builders' ware of plastics, not
elsewhere specified or included". EN 39.25, page 575, states
that "[t]his heading applies only to the articles mentioned in
Note 11 to this Chapter." Chapter 39, Note 11(h) states that
"Heading No. 39.25 applies only to the following articles. . .
[o]rnamental architectural features, for example, flutings,
cupolas, dovecotes. . ." (emphasis added).
Based upon Chapter 39, Note 11(h), we find that the
fiberglass reinforced polyester cupola-domes are classifiable
under subheading 3925.90.00, HTSUS, which provides for:
"[b]uilders' ware of plastics, not elsewhere specified or
included: [o]ther. . ."
Glass Fiber Reinforced Gypsum
The third group of products is made from gypsum or plaster
and reinforced with glass fiber. In your letter you indicated
that the product is molded to make articles such as mantels,
columns, and cornice and should be classified under heading 6809,
HTSUS, which provides for articles of plaster. According to EN
68.09, page 904, heading 6809, HTSUS, covers "moulded articles
such as casts, statues, statuettes, rosettes, columns, bowls,
vases, ornamental goods, industrial moulds. . ."
We find that the articles made from gypsum and reinforced
with glass fiber are classifiable under subheading 6809.90.00,
HTSUS, which provides for: "[a]rticles of plaster or of
compositions based on plaster: [o]ther articles."
HOLDING:
The cast stone articles are classifiable under subheading
6810.99.00, HTSUS, which provides for: "[a]rticles of cement, of
concrete or of artificial stone, whether or not reinforced:
[o]ther articles: [o]ther. . ." The general, column one rate of
duty is 4.9 percent ad valorem. This article may be eligible for
free rate of duty under the Generalized System of Preferences
(GSP).
The fiberglass reinforced polyester cupola-domes are
classifiable under subheading 3925.90.00, HTSUS, which provides
for: "[b]uilders' ware of plastics, not elsewhere specified or
included: [o]ther. . ." The general, column one rate of duty is
5.3 percent ad valorem. This article may be eligible for free
rate of duty under GSP.
The glass fiber reinforced gypsum articles are classifiable
under subheading 6809.90.00, HTSUS, which provides for:
"[a]rticles of plaster or of compositions based on plaster:
[o]ther articles. . ." The general, column one rate of duty is 5
percent ad valorem. This article may be eligible for free rate
of duty under GSP.
Sincerely,
John Durant, Director
Commercial Rulings Division