The tariff classification of a glass beaded article and a plastic beaded article from China and India

NY K80304 November 7, 2003 CLA-2-70:RR:NC:1:126 K80304 CATEGORY: Classification TARIFF NO.: 7018.90.5000, 3926.90.3500 Ms. Joyce E. Jones American Pacific Enterprises, Inc. 3901 Gantz Road Suite A Grove City, OH 43123 RE: The tariff classification of a glass beaded article and a plastic beaded article from China and India Dear Ms. Jones: In your letter dated October 20, 2003, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, which you identify as item number DPT1052, is a decorative grayish blue, irresident glass beaded tassel rope that is completely covered with glass beads. The glass beaded rope measures approximately twenty-eight inches long and has a nine and one-half inch glass beaded tassel at each end. You indicated in your letter that this item will be used as a drapery tie back. The applicable subheading for the decorative glass beaded tassel rope will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass beads…and articles thereof…other: other. The rate of duty will be 6.6 percent ad valorem. You stated in your letter that you also intend to manufacture this product with plastic/resin beads. The applicable subheading for the decorative plastic beaded tassel rope will be 3926.90.3500, HTS, which provides for other articles of plastics…beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 percent ad valorem. Articles classifiable under subheadings 7018.90.5000 and 3926.90.3500, 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 our Web site at www.cbp.gov and 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division