CLA-2-68:OT:RR:NC:N2:226
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, Florida 33729
RE: The tariff classification of a planter of magnesium oxide cement plus glass fibers from China
Dear Mr. Yokopenic:
In your letter received February 20, 2009, you requested a tariff classification ruling regarding an urn planter.
You stated that the product consists largely of magnesium powder (magnesium oxide) plus fiberglass.
A sample of the planter was submitted with your ruling request. This sample was sent to our Customs and
Border Protection (CBP) Laboratory for analysis. Our laboratory has now completed its analysis.
The article measures 11.25 inches in width by 14.87 inches in height.
In your letter you indicated that the urn planter will be used to hold live plants or artificial foliage.
Our CBP laboratory has determined that the submitted sample is composed of magnesium oxide cement
plus fiberglass and quartz reinforcement uniformly agglomerated throughout the body of the article. There is
a pipe in the center of the planter.
The applicable subheading for the planter consisting of magnesium oxide cement plus fiberglass and quartz
will be 6811.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
articles of asbestos-cement, of cellulose fiber-cement or the like: not containing asbestos: other articles. The
rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division