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085537 08 Ruling Active

Clarification of HQ 084608

Issued September 19, 1989 by U.S. Customs and Border Protection.

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08 085537 (September 19, 1989)

Tariff classification

HTS codes: 6810.99.0000, 6810.19.1000, 6810.11.0000

Headings: 6810

Product description

In our ruling of August 24, 1989, we classified several stone articles, agglomerated with plastic resins, under the Harmonized Tariff Schedule of the United States An notated (HTSUSA). You have requested several changes in the contents of that ruling.

CBP rationale

After due deliberation, we are of the opinion that the following changes in HQ 084608 are warranted. We apologize for any inconvenience our original text may have caused. HOLDING: 1. The counter tops and channel systems are classified under subheading 6810.99.0000, HTSUSA, as articles of cement, of concrete or of artificial stone, whether or not reinforced, other articles, other. Articles which meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 3.9 percent ad valorem; otherwise, the applicable General rate of duty is 4.9 percent ad valorem. 2. The paving stones under 3.2 centimeters in width are classified under subheading 6810.19.1000, HTSUSA, as articles of cement, of concrete or of artificial stone, whether or not reinforced, tiles , flagstones, bricks and similar articles, other, floor and wall tiles. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 16.8 percent ad valorem; otherwise, the applicable General rate of duty is 21 percent ad valorem. 3. The paving stones 3.2 centimeters and greater in width are classified under subheading 6810.11.0000, HTSUSA, as articles of cement, of concrete or of artificial stone, whether or not reinforced, tiles , flagstones, bricks and similar articles, building blocks and bricks. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 3.9 percent ad valorem; otherwise, the applicable General rate of duty is 4.9 percent ad valorem. 4. In the last paragraph of page two, HQ 084608, the quotation from Note 3 to Chapter 94, HTSUSA, ends with the text: [emphasis added]. The statements thereafter are not associated with Note 3 to Chapter 94, and commence a new paragraph. Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), the ruling letter of August 24, 1989 is modified in conformity with the foregoing.

Full text

HQ 085537 September 19, 1989 CLA-2 CO:R:C:G 085537 HP CATEGORY: Classification TARIFF NO.: 6810.11.0000; 6810.19.1000; 6810.99.0000 Mr. Melvin E. Lazar Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: Clarification of HQ 084608 Dear Mr. Lazar: This is in reply to your letter of September 14, 1989, requesting clarification of HQ 084608 of August 24, 1989. FACTS: In our ruling of August 24, 1989, we classified several stone articles, agglomerated with plastic resins, under the Harmonized Tariff Schedule of the United States An notated (HTSUSA). You have requested several changes in the contents of that ruling. ISSUE: Whether your proposed changes merit consideration? LAW AND ANALYSIS: After due deliberation, we are of the opinion that the following changes in HQ 084608 are warranted. We apologize for any inconvenience our original text may have caused. HOLDING: 1. The counter tops and channel systems are classified under subheading 6810.99.0000, HTSUSA, as articles of cement, of concrete or of artificial stone, whether or not reinforced, other articles, other. Articles which meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 3.9 percent ad valorem; otherwise, the applicable General rate of duty is 4.9 percent ad valorem. 2. The paving stones under 3.2 centimeters in width are classified under subheading 6810.19.1000, HTSUSA, as articles of cement, of concrete or of artificial stone, whether or not reinforced, tiles , flagstones, bricks and similar articles, other, floor and wall tiles. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 16.8 percent ad valorem; otherwise, the applicable General rate of duty is 21 percent ad valorem. 3. The paving stones 3.2 centimeters and greater in width are classified under subheading 6810.11.0000, HTSUSA, as articles of cement, of concrete or of artificial stone, whether or not reinforced, tiles , flagstones, bricks and similar articles, building blocks and bricks. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 3.9 percent ad valorem; otherwise, the applicable General rate of duty is 4.9 percent ad valorem. 4. In the last paragraph of page two, HQ 084608, the quotation from Note 3 to Chapter 94, HTSUSA, ends with the text: [emphasis added]. The statements thereafter are not associated with Note 3 to Chapter 94, and commence a new paragraph. Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), the ruling letter of August 24, 1989 is modified in conformity with the foregoing. Sincerely, John Durant, Director Commercial Rulings Division

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