CLA-2-:OT:RR:NC:2:226

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a pot of magnesium oxychloride cement with asbestos reinforcement from China.

Dear Ms. Liu:

In your letter, dated November 12, 2012, you requested a tariff classification ruling regarding a product described as a magnesium oxide pot, item number A026MA05215.

A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection (CBP) Laboratory for analysis. Our laboratory has now completed its analysis of the sample.

Your letter indicates that the pot consists of magnesium oxide and magnesium chloride plus asbestos reinforcement.

Our CBP laboratory has determined that the product consists of magnesium oxychoride cement with magnesium carbonate plus asbestos reinforcement.

The applicable subheading for item number A026MA05215, a pot consisting of magnesium oxychloride cement plus asbestos reinforcement, will be 6811.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of asbestos-cement, of cellulose fiber-cement or the like: containing asbestos. 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, NW, Washington DC 20460, by calling the TSCA Assistance Line at (202) 554-1404, by FAX at (202) 544-5603, by email to: [email protected] or by visiting the EPA website at www. epa.gov.

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,

Thomas J. Russo
Director
National Commodity Specialist Division