The tariff classification of a soapstone trinket box from India.

NY H80981 July 11, 2001 CLA-2-71:RR:NC:SP:233 H80981 CATEGORY: Classification TARIFF NO.: 7116.20.4000 Mr. Charles S. Parisi Parisi Services, Inc. P.O. Box 91217 Los Angeles, CA 90009 RE: The tariff classification of a soapstone trinket box from India. Dear Mr. Parisi: In your letter dated May 7, 2001, on behalf of Promotional Media Inc., you requested a ruling on tariff classification. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The submitted sample is a light green hinged trinket box that measures approximately 4” in width by 3” in length by 1½” in height and 1” in depth. There is a carved leaf design on the top and sides of the box and an inscription on the lid that reads “God Loves You So Do We.” You indicated in your letter that the box is composed of marble; however, our Customs laboratory has determined that this article is composed of soapstone. The applicable subheading for the soapstone trinket box will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed): of precious or semiprecious stones (natural, synthetic or reconstructed): other: of semiprecious stones (except from rock crystal): other. The rate of duty will be 10.5% ad valorem. Articles classifiable under subheading 7116.20.4000, 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division