The tariff classification of kitchen sink material fromCanada.

NY 851441 April 23 1990 CLA-2-68:S:N:N3G:226 851441 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Gary Anderson Entry Processing Supervisor John V. Carr & Son Inc. P.O. Box 268 Buffalo, N.Y. 14201 RE: The tariff classification of kitchen sink material from Canada. Dear Mr. Anderson: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 10, 1990 ON BEHALF OF : Moen International DESCRIPTION OF MERCHANDISE : The submitted sample is material for the "Mirolin" kitchen sink which is stated to be composed of plastics and quartz silica sand. HTS PROVISION : Articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other HTS SUBHEADING : 6810.99.0000 RATE OF DUTY : 4.9 percent ad valorem DUTY CONCESSION : Goods classifiable under subheading 6810.99.0000, HTS, which originated in the territory of Canada, will be entitled to a 2.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport