CLA-2-68:S:N:N3:226 897674

Ms Paula Jones
Atlas Block Co. Ltd.
P.O. Box 670
Ontario L4R 4P4, Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of concrete building block from Canada

Dear Ms. Jones:

In your letter dated March 2, 1994, you requested a ruling on the status of concrete building block ("Allan Block") from Canada under the NAFTA.

The sample submitted with your ruling request was sent to our Customs laboratory for analysis. The laboratory confirms that the sample is composed of concrete.

The applicable tariff provision for the concrete building block will be 6810.11.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of cement, of concrete...whether or not reinforced: building blocks and bricks. The general rate of duty will be 4.9 percent ad valorem.

The concrete building block, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport