CLA-2-68:OT:RR:NC:N2:226
Mr. Eng Szetho
Team Handling Service, Inc.
310 East Imperial Ave.
El Segundo, CA 90425
RE: The tariff classification of cement molding from China
Dear Mr. Szetho:
In your letter dated June 11, 2010, on behalf of Abco Moulding Corporation, you requested a tariff
classification regarding an article described as “cement foam moulding.”
A sample was submitted with your ruling request.
You indicated that this merchandise will be used as decorative molding on walls, ceilings, doors and window
frames.
In your letter you stated that the upper portion of the article - the decorative portion which can be seen when
this product is applied to a wall, ceiling, door or window frame - consists of cement. The base consists of
polystyrene foam.
The cement portion of the article has been furrowed and has an ornamental appearance.
The essential character of the article is imparted by the decorative cement component.
The applicable subheading for the “cement foam moulding” will be 6810.19.5000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for articles of cement, of concrete or of artificial
stone whether or not reinforced: tiles, flagstones, bricks and similar articles: other: other. The rate of duty
will be 3.9 percent ad valorem.
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