The tariff classification of two cement articles from Thailand

NY K86928 June 25, 2004 CLA-2-68:RR:NC:1:126 K86928 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two cement articles from Thailand Dear Ms. Lall: In your letter dated June 4, 2004, you requested a tariff classification ruling. Two representative samples of the items you wish to import were submitted with your ruling request. These two samples will be returned to you. Item #03FC31211, which you describe as “idol head”, is a large, three dimensional statue of a cement head that is affixed to a wooden frame by means of a metal stick that is incorporated into the base of the statue. The frame measures approximately 15 inches ix 12 1/2 inches. The cement statue measures approximately 7 inches x 4 inches. Item #03FC31213, which you describe as “idol head”, is a large, three dimensional statue of a cement head that is affixed to a wooden stand via a metal stick that is incorporated into the base of the statue. The wooden stand measures approximately 7 inches x 4 1/2 inches. The cement statue measures approximately 9 inches x 6 inches. The wooden base is designed to accommodate a tealight candle. You stated in your letter that the candle will not be imported with the article. The applicable subheading for the two cement statues 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 free. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division