CLA-2-94:RR:NC:SP:233 K85481
Mr. Naveen Gupta
K.K. Precast USA inc.
P.O. Box 81708
Chicago, IL 60681
RE: The tariff classification of concrete table sets, a spherical concrete bollard and concrete grass grids from India.
Dear Mr. Gupta:
In your letter dated April 19, 2004, you requested a tariff classification ruling.
You have submitted literature depicting the following items to be imported:
Square concrete table set consists of a square table with four benches, weighing 1,180 pounds. The set is made of seven structural components made from concrete reinforced steel. It is used as outdoor furniture in parks, restaurants, etc.
Round concrete table set consists of a round table with four benches, weighing 1,180 pounds. The set is made of seven structural components made from concrete reinforced steel. It is used as outdoor furniture in parks, restaurants, etc.
Spherical concrete bollard is made of 40 pounds of cement, 60 pounds of sand, 100 pounds of stone and 20 pounds of steel. The item is used as a protection barrier outside buildings, within parking lots, etc.
Concrete grass grids are made of 10 pounds of cement, 15 pounds of sand, 25 pounds of stone and 4 pounds of steel. The item is used as flooring in lawns, parking lots, driveways, etc.
In a telephone conversation with this office, you indicated that the concrete grass grids measure approximately one foot by two feet.
The square concrete table set and the round concrete table set are sets which are classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In these cases, the sets will be classified under the subheading for the concrete table.
The applicable subheading for the square concrete table set and the round concrete table set will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other.” The rate of duty will be free.
The applicable subheading for the spherical concrete bollard will be 6810.99.0000, HTS, which provides for “Articles of concrete, whether or not reinforced: Other articles: Other.” The rate of duty will be free.
The applicable subheading for the concrete grass grids will be 6810.19.1400, HTS, which provides for “Articles of concrete: Tiles, flagstones, brick and similar articles: Other: Floor and wall tiles: Other.” The rate of duty will be 9% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division