Cast Stone Articles; Fiberglass Reinforced Polyester; Glass Fiber Reinforced Gypsum; Articles of Cement; Articles of Plaster

HQ 952857 March 2, 1993 CLA-2 CO:R:C:M 952857 RFA CATEGORY: Classification TARIFF NO.: 6810.99.00, 3925.90.00, 6809.90.00 Mr. Ricardo Gonzalez U.S. Customhouse Broker & International Freight Forwarder 5250 Coffee Port Road P.O. Box 3727 Brownsville, TX 78521 RE: Cast Stone Articles; Fiberglass Reinforced Polyester; Glass Fiber Reinforced Gypsum; Articles of Cement; Articles of Plaster Dear Mr. Gonzalez: This is in response to your letter of November 6, 1992, on behalf of Stromberg Architectural Stone concerning the classification of articles made of cast stone, fiberglass reinforced polyester, and glass fiber reinforced gypsum under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: According to your letter, three groups of products will be imported into the United States from Mexico. The first group of merchandise is cast stone articles composed of quartz sand, limestone, white portland cement, mortar and other ingredients. The cast stone articles will be shaped for exterior design as columns, moldings, balusters, fountains, and statuary. The second group of products is fiberglass reinforced polyester products shaped as cupola-domes. The cupola-domes consist of unsaturated polyester resin dissolved in a mixture of styrene and catalysts, as well as glass fibers. The third group of products is gypsum (or plaster) reinforced with glass fibers and shaped for interior ornaments such as mantels, columns, cornices, etc. ISSUE: What is the proper classification of the merchandise under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Cast Stone Articles The first group, cast stone articles, is composed of quartz sand, limestone, portland cement, mortar and other ingredients. You believe that the cast stone articles, such as columns, balusters, fountains and statuary, should be classified under heading 6810, HTSUS, which provides for articles of cement, of concrete or of artificial stone. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN 68.10, page 905, defines "artificial stone" as an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cement or other binders (e.g., plastics). Based upon EN 68.10, we find that the cast stone articles are artificial stone articles classifiable under subheading 6810.99.00, HTSUS, which provides for: "[a]rticles of cement, of concrete or of artificial stone, whether or not reinforced: [o]ther articles: [o]ther. . ." Fiberglass Reinforced Polyester Cupola-Domes You indicate that the cupola domes are made of fiberglass reinforced polyester and should be classified under heading 3925, HTSUS, which provides for "builders' ware of plastics, not elsewhere specified or included". EN 39.25, page 575, states that "[t]his heading applies only to the articles mentioned in Note 11 to this Chapter." Chapter 39, Note 11(h) states that "Heading No. 39.25 applies only to the following articles. . . [o]rnamental architectural features, for example, flutings, cupolas, dovecotes. . ." (emphasis added). Based upon Chapter 39, Note 11(h), we find that the fiberglass reinforced polyester cupola-domes are classifiable under subheading 3925.90.00, HTSUS, which provides for: "[b]uilders' ware of plastics, not elsewhere specified or included: [o]ther. . ." Glass Fiber Reinforced Gypsum The third group of products is made from gypsum or plaster and reinforced with glass fiber. In your letter you indicated that the product is molded to make articles such as mantels, columns, and cornice and should be classified under heading 6809, HTSUS, which provides for articles of plaster. According to EN 68.09, page 904, heading 6809, HTSUS, covers "moulded articles such as casts, statues, statuettes, rosettes, columns, bowls, vases, ornamental goods, industrial moulds. . ." We find that the articles made from gypsum and reinforced with glass fiber are classifiable under subheading 6809.90.00, HTSUS, which provides for: "[a]rticles of plaster or of compositions based on plaster: [o]ther articles." HOLDING: The cast stone articles are classifiable under subheading 6810.99.00, HTSUS, which provides for: "[a]rticles of cement, of concrete or of artificial stone, whether or not reinforced: [o]ther articles: [o]ther. . ." The general, column one rate of duty is 4.9 percent ad valorem. This article may be eligible for free rate of duty under the Generalized System of Preferences (GSP). The fiberglass reinforced polyester cupola-domes are classifiable under subheading 3925.90.00, HTSUS, which provides for: "[b]uilders' ware of plastics, not elsewhere specified or included: [o]ther. . ." The general, column one rate of duty is 5.3 percent ad valorem. This article may be eligible for free rate of duty under GSP. The glass fiber reinforced gypsum articles are classifiable under subheading 6809.90.00, HTSUS, which provides for: "[a]rticles of plaster or of compositions based on plaster: [o]ther articles. . ." The general, column one rate of duty is 5 percent ad valorem. This article may be eligible for free rate of duty under GSP. Sincerely, John Durant, Director Commercial Rulings Division