The tariff classification of a wrought iron table divider from the Philippines

NY D82687 October 5, 1998 CLA-2-83:RR:NC:N1:113 D82687 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Tammy Locke Wholesale Supply Company 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of a wrought iron table divider from the Philippines Dear Ms. Locke: In your letter dated Srptember 25, 1998, you requested a tariff classification ruling. The merchandise is item # 1427R, the Wrought Iron Mini Table Panel Divider. The divider is a small, three panel table top screen with an iron frame holding decorative textile panels. Each panel frame is about 46 cm high and 1.5 cm wide. In the opinion of this office, both the frame and the textile equally contribute to the overall decorative efect. The applicable subheading for the divider will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 1 percent ad valorem. Presently the Generalized System of Preferences (GSP) has expired. However, articles classifiable under subheading 8306.29.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed. 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