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The tariff classification of cement molding from China
Issued July 16, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N111829 (July 16, 2010)
Tariff classification
HTS codes: 6810.19.5000
Headings: 6810
Product description
You indicated that this merchandise will be used as decorative molding on walls, ceilings, doors and window frames. In your letter
CBP rationale
The applicable subheading for the “cement foam moulding” will be 6810.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of cement, of concrete or of artificial stone whether or not reinforced: tiles, flagstones, bricks and similar articles: other: other.
Full text
N111829 July 16, 2010 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6810.19.5000 Mr. Eng Szetho Team Handling Service, Inc. 310 East Imperial Ave. El Segundo, CA 90425 RE: The tariff classification of cement molding from China Dear Mr. Szetho: In your letter dated June 11, 2010, on behalf of Abco Moulding Corporation, you requested a tariff classification regarding an article described as “cement foam moulding.” A sample was submitted with your ruling request. You indicated that this merchandise will be used as decorative molding on walls, ceilings, doors and window frames. In your letter you stated that the upper portion of the article - the decorative portion which can be seen when this product is applied to a wall, ceiling, door or window frame - consists of cement. The base consists of polystyrene foam. The cement portion of the article has been furrowed and has an ornamental appearance. The essential character of the article is imparted by the decorative cement component. The applicable subheading for the “cement foam moulding” will be 6810.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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
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