The tariff classification of finials from India

NY G84924 December 14, 2000 CLA-2-83:RR:NC:N1:113 G84924 CATEGORY: Classification TARIFF NO.: 8302.41.6050 Ms. Laura Yeager IKEA Wholesale NA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of finials from India Dear Ms. Yeager: In your letter dated November 28, 2000, you requested a tariff classification ruling. The samples you provided are Vardlen Finials, articles # 00029089 and 40029087. The finials are made of aluminum and plastic and are decorated with viscose adornments. They are used at the end of a curtain rod. 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 and fittings and similar articles, suitable for buildings, other, of iron or steel, of aluminum or of zinc, for curtains. The rate of duty will be 3.9 percent ad valorem. This rate remains the same for the year 2001. Articles classifiable under subheading 8302.41.6050, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and 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