The tariff classification of a decorative article of cement from China
Issued October 15, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6810.99.0080
Headings: 6810
Product description
The subject article is designated as item number A026OA06889, “Cement Stepping Stone Garden Decoration.” The item measures approximately 10 inches in diameter and 0.5 inches in thickness. You indicate in your letter that the article is composed of cement. It is inscribed with the word “WELCOME” and includes a design of a sequined butterfly flanked with flowers. The decorative cement article is designed to be placed in a yard or garden.
CBP rationale
The applicable subheading for the “Cement Stepping Stone Garden Decoration,” Item Number A026OA06889, 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
N233496 October 15, 2012 CLA-2-68:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Alice Liu Atico International, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative article of cement from China Dear Ms. Liu: In your letter dated September 13, 2012, you requested a tariff classification ruling. The subject article is designated as item number A026OA06889, “Cement Stepping Stone Garden Decoration.” The item measures approximately 10 inches in diameter and 0.5 inches in thickness. You indicate in your letter that the article is composed of cement. It is inscribed with the word “WELCOME” and includes a design of a sequined butterfly flanked with flowers. The decorative cement article is designed to be placed in a yard or garden. The applicable subheading for the “Cement Stepping Stone Garden Decoration,” Item Number A026OA06889, 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, Thomas J. Russo 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.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →