The tariff classification of oval tin tie offs from the Philippines

NY C82406 December 8, 1997 CLA-2-83:RR:NC:MM:113 C82406 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 oval tin tie offs from the Philippines Dear Mr. Andrews: In your letter dated December 1, 1997, you requested a tariff classification ruling. The merchandise is an oval tin tie off (Styles 107854 Yellow and 107855 Lavender). Although you describe the items as tin, they are evidently made of a thin steel sheet. The items are oval pieces measuring 3 1/2 inches by 2 1/4 inches. The ovals are painted on both sides with a variety of expressions. Two holes are punched into the top of the oval through which a ribbon is threaded and tied. These items will be attached to gift sets as decorations. The applicable subheading for the oval tie offs 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