10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a decorative article of cement from China
Issued September 11, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N036192 (September 11, 2008)
Tariff classification
HTS codes: 6810.99.0080
Headings: 6810
Product description
A photograph was submitted with your ruling request regarding an article of cement. The product under consideration, designated in your letter as “Halloween Gargoyle Decoration” – item number A079FA02490, consists of two styles of a three-dimensional figurine of a gargoyle.
CBP rationale
The applicable subheading for the two styles of gargoyles, item number A079FA02490, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other: other.
Full text
N036192 September 11, 2008 CLA-2-68:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative article of cement from China Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. A photograph was submitted with your ruling request regarding an article of cement. The product under consideration, designated in your letter as “Halloween Gargoyle Decoration” – item number A079FA02490, consists of two styles of a three-dimensional figurine of a gargoyle. You state in your letter that each gargoyle is composed of 100 percent cement and measures approximately 7-3/8 inches in height. The applicable subheading for the two styles of gargoyles, item number A079FA02490, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other: other. 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 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
More rulings on the same tariff codes
The tariff classification of a Tall42 Block, a Variable Length Barrier, and a Tall42 Barrier Kit from Canada.
The tariff classification and status under the African Growth and Opportunity Act (AGOA) of an artificial stone bathtub from South Africa.
The tariff classification of a decorative water globe from China.
The tariff classification of reinforced concrete planks from Poland.
The tariff classification of an artificial stone candy bowl from China.
The tariff classification of tabletop fire pits from China.
The tariff classification of artificial stone decorations from China.
The tariff classification of a fireproof, water-resistant chest from China.
The tariff classification of artificial stone figurines from China.
The tariff classification of an artificial stone surface from China.
Follow N036192
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.