N258946 N2 Ruling Active

The tariff classification of a cement planter from China.

Issued January 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6810.99.0080

Headings: 6810

Product description

This analysis has been completed. Fiberglass Planter 12 is urn-shaped and measures approximately 9.75 inches high by 12 inches in diameter at its top, tapering to a footed base approximately 6.56 inches in diameter. The bottom of the planter provides a drain plug. In your ruling request

CBP rationale

The applicable subheading for Fiberglass Planter 12 will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement…whether or not reinforced: Other articles: Other: Other.

Full text

N258946 January 30, 2015 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a cement planter from China. Dear Ms. Aldinger: In your letter dated October 29, 2014, you requested a tariff classification ruling. The merchandise under consideration is a garden planter described as “Fiberglass Planter 12.” A sample of the planter was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. Fiberglass Planter 12 is urn-shaped and measures approximately 9.75 inches high by 12 inches in diameter at its top, tapering to a footed base approximately 6.56 inches in diameter. The bottom of the planter provides a drain plug. In your ruling request you stated that the planter is made of magnesium oxide cement and fiberglass; however, laboratory analysis has determined that the planter is made of magnesium oxychloride cement with glass fibers uniformly agglomerated throughout the body. The applicable subheading for Fiberglass Planter 12 will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement…whether or not reinforced: Other articles: Other: Other.” The general 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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