CLA-2-68:OT:RR:NC:N1:128
Mr. Jeff Morse
Orchard Supply Hardware
6450 Via Del Oro
San Jose, CA 95119
RE: The tariff classification of a fiber cement figure from China
Dear Mr. Morse:
In your letter dated June 13, 2018, you requested a tariff classification ruling.
The merchandise under consideration is described as “Gnome Harvest Med”, item number 236A179195. A sample of the figure was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Gnome Harvest Med measures approximately 14 inches high by 7 inches wide by 6.5 inches long. It is shaped to resemble a gnome is sitting on an acorn and cradling a mushroom in its left arm. A concial hat is pulled down over his face, so only the nose and long white beard is showing.
In your letter you state that the figure is comprised entirely of magnesium oxide cement. However, laboratory analysis has determined that the figure is made of magnesium oxychloride cement reinforced with talc and glass fibers. The glass fibers act as a strengthening agent for the cement.
In your ruling request you suggest classification of the “Gnome Harvest Med” in 6810.99.0080, HTSUS, as “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” However, since the CBP laboratory has determined that the cement is strengthened by glass fibers, the article more specifically provided for elsewhere. Classification in 6810.99.0080, HTSUS, is precluded.
The applicable subheading for the “Gnome Harvest Med”, item number 236A179195 will be 6811.89.9000, 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: 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 6811.89.9000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6811.89.9000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division