The tariff classification of a letter holder from India

NY D83182 October 14, 1998 CLA-2-73:RR:NC:N1:113 D83182 CATEGORY: Classification TARIFF NO.:7323.99.9060 Ms. Amy Sperber Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a letter holder from India Dear Ms. Sperber: In your letter dated September 23, 1998, you requested a tariff classification ruling. The merchandise is a stand made of epoxy-coated, steel wire. The stand is about 12 inches [30.5 cm] high and 9 inches [23 cm] wide. It branches out from a circular base into six wire spirals which are used to hold letters, cards or notes. The applicable subheading for the letter holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. The Generalized System of Preferences (GSP) expired at midnight, June 30, 1998. If the program is renewed by the Congress, articles classifiable under subheading 7323.99.9060, HTS, which are products of India will be entitled to duty free treatment under the 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