The tariff classification of concrete panels from China
Issued March 4, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6810.19.5000
Headings: 6810
Product description
The catalog submitted with your ruling request indicates that these panels will be applied in building construction.
CBP rationale
The applicable subheading for the concrete panels measuring 78.74 inches by 23.622 inches will be 6810.19.5000, Harmonized Tariff Schedule of the United States (HTS), 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 applicable subheading for concrete floor and wall tiles is 6810.19.1400, HTS, which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: other.
Full text
NY L82498 March 4, 2005 CLA-2-68:RR:NC1:126:L82498 CATEGORY: Classification TARIFF NO.: 6810.19.5000 Mr. Carl Wong Global Property Horizons LLC 24 West MacDonald Avenue Richmond, Ca 94801 RE: The tariff classification of concrete panels from China Dear Mr. Wong: In your letter, received February 9, 2005, you requested a tariff classification ruling, regarding concrete panels. Samples were submitted with your ruling request. The catalog submitted with your ruling request indicates that these panels will be applied in building construction. You stated that the area of each of these articles is 78.74 inches by 23.622 inches. You stated that these products will function as flooring panels, exterior panels, partition panels and roofing panels. The applicable subheading for the concrete panels measuring 78.74 inches by 23.622 inches will be 6810.19.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The classification of subheading 6810.19.50 applies to the relatively large size concrete panels described in your presentation. In smaller sizes - e.g., 24 inches by 24 inches or smaller – concrete panels would be regarded as floor and wall tiles and would be classified in subheading 6810.19.1400, HTS. The applicable subheading for concrete floor and wall tiles is 6810.19.1400, HTS, which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: tiles, flagstones, bricks and similar articles: other: floor and wall tiles: other. The rate of duty for concrete floor and wall tiles is 9 percent ad valorem. 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
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