The tariff classification of various plaster articles from the UnitedKingdom

NY C89913 July 9, 1998 CLA-2-68:RR:NC:2:226 C89913 CATEGORY: Classification TARIFF NO.: 6809.90.0000 Mr. Ghanshyam R. Patel Midwest Swaminarayan Temple 1510 Bates Lane Schaumburg, IL 60193 RE: The tariff classification of various plaster articles from the United Kingdom Dear Mr. Patel: In your letter dated June 25, 1998, you requested a tariff classification ruling. A representative piece of a fiberglass reinforced plastic article was submitted with your ruling request. A catalogue depicting various decorative plaster articles was also submitted. You indicate that a temple is being built at 21 W 710 Irving Park Road in Itasca, Illinois. The temple will consist of three major halls; i.e., a prayer hall, a dining hall and an assembly hall. You also indicate that you are planning to import construction materials which are to be used in the construction of the temple. The following articles will be imported: 1. Canopy 2. Panels 3. Cornices (item #783) 4. Ceiling Roses (item #928) 5. Ceiling Rose Large (item #920) 6. Ceiling Rose for dome (item #243) 7. Molding's for dome and ceiling (item #706) 8. Molding's for dome and ceiling (item #707) 9. Baroque ceiling (item #600) 10. Baroque ceiling (item #604) 11. Swag Set (item #586) 12. Rail/Frieze (item #280) 13. Circles and Buttons (item #435/C) You stated that articles 3 through 13 are primarily composed of plaster. The applicable subheading for the plaster articles (3 through 13) will be 6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster or of compositions based on plaster: other articles. The rate of duty will be 1 percent ad valorem. You indicated in a telephone conversation that the first two articles (Canopy and Panels) are composed of fiberglass reinforced plastic. Please describe in detail the canopy. What are the dimensions? Does this form the roof? Is this a structural part or an ornamental part? Please submit a photograph of the canopy. Describe in detail the panels. Are they rectangular? Are the edges shaped or beveled? Do they form the actual walls or are they decorative elements attached to the walls? If they do not form the walls, how are they attached to the walls? Please submit a photograph of the panels. When this information is available, you may wish to consider resubmission of your request for these two items. If you decide to resubmit your request, please forward this information to National Import Speciaist Joan Mazzola at 212-466-5580. 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