The tariff classification of address plaques and house numbers from India

NY L88506 October 28, 2005 CLA-2-83:RR:NC:N1:121 L88506 CATEGORY: Classification TARIFF NO.: 7907.00.6000; 8310.00.0000 Mr. Daniel Grieszmer The Hillman Group 1700 Carillon Blvd. Forest Park, Ohio 45240 RE: The tariff classification of address plaques and house numbers from India Dear Mr. Grieszmer: In your letter, dated October 21, 2005, you requested a tariff classification ruling. The samples you submitted are address plaques and address numbers made of die cast zinc. You submitted two styles of plaques, “Perfect Home Address Plaque/Polished Brass” (number 848900) and “Perfect Home Address Plaque/White” (number 848903). The brass-like plaque measures approximately 16 inches long by 9 inches high by 1 inch deep. It gives the appearance of a black panel bordered by a 1-½ inch thick brass frame. The white plaque measures approximately 16 inches long by 7 ½ inches high by ¾ inch deep. The panel and frame of this style are white and appear to be a single unit. Each plaque is imported in condition for retail sale without numbers or symbols. Retail packaging indicates that a plaque can hold one to five house numbers. Mounting templates, screws and wall anchors are included in each package. The “Perfect Home Address Plaque Numbers” are approximately 4 inches tall, ½ inch deep and resemble polished brass. Each number is packaged and sold separately. They can be used with the “Perfect Home Address Plaques” or on other hard, non-porous surfaces, such as mailboxes and glass or metal doors. The applicable subheading for the address plaques will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, other. The rate of duty will be 3 percent ad valorem. Articles classifiable under subheading 7907.00.6000, 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". The applicable subheading for the address numbers will be 8310.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sign plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405. The rate of duty will be free. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division