The tariff classification of aluminum hearts on chains from the Philippines

NY C82291 December 8, 1997 CLA-2-83:RR:NC:MM:113 C82291 CATEGORY: Classification TARIFF NO.: 8310.00.0000 Mr. Al Andrews Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of aluminum hearts on chains from the Philippines Dear Mr. Andrews: In your letter dated November 25, 1997, you requested a tariff classification ruling. The merchandise is an aluminum sheet heart (Styles 107061 and 107062). Although you describe the items as tin, they are evidently made of aluminum. The items are heart shaped pieces measuring 3 5/8 inches by 3 3/8 inches. They are embossed with a variety of expressions. A bead chain is threaded through a hole at the top of the heart. These items will be attached to gift sets as decorations. The applicable subheading for the aluminum hearts will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sign plates, name plates, address plates and similar plates . . . of base metal. The rate of duty will be 1.5 percent ad valorem. Articles classifiable under subheading 8310.00.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division