The tariff classification of an article of cement from Trinidad

NY C87554 July 9, 1998 CLA-2-68:RR:NC:2:226 C87554 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Mr. Paul Llanos Llanos & Maingot Trinidad, Limited 5 Horizon Dr. Bel-Air, La Romain Trinidad W.I. RE: The tariff classification of an article of cement from Trinidad Dear Mr. Llanos: In your letter dated April 28, 1998, you requested a tariff classification ruling regarding an article of cement. A brochure depicting various Caribbean cement sculptures was submitted with your ruling request. A representative sample of the item was also submitted and was sent to our Customs laboratory for analysis. The subject article, which is identified as "Mango Trail", is a cement sculpture of a Caribbean house. You indicated in your presentation that all of the sculptures are cold-cast from a wax mold and hand painted. Our laboratory has confirmed that the submitted article is made of cement. The applicable subheading for the cement sculpture will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The rate of duty will be 1 percent ad valorem. Articles classified under subheading 6810.99.0000, HTS, which are products of Trinidad are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. 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 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division