The tariff classification of curtain rod finials from India

NY F80580 December 20, 1999 CLA-2-83:RR:NC:N1:113 F80580 CATEGORY: Classification TARIFF NO.: 8302.41.6050 Ms. Laura Yeager IKEA Plymouth Commons 496W. Germantown pike Plymouth Meeting, PA 19462 RE: The tariff classification of curtain rod finials from India Dear Ms. Yeager: In your letter dated December 16, 1999, you requested a tariff classification ruling. The samples you provided are curtain rod finials, IKEA # 40017937. They are used at the end of a curtain rod for a finished appearance. Although you do not mention their component material, a simple bench test in this office indicates that they are probably made of aluminum. The applicable subheading for the finials will be 8302.41.6050, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other mountings, fittings and similar articles, suitable for buildings, other, of iron or steel, of aluminum or of zinc, for curtains, draperies and window shades. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 8302.41.6050, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division