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