The tariff classification of a doorstop from India

N016669 September 26, 2007 CLA-2-73:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.91.5040 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a doorstop from India Dear Mr. Hoffacker: In your letter dated August 29, 2007, on behalf of Urban Outfitters, Inc., you requested a tariff classification ruling. A sample of the doorstop was submitted with your ruling request. The merchandise is identified in your letter as the Standing Scottie Doorstop, style number 07/04/27/18. The article is made of cast iron and features a dog standing on top of the base of the doorstop. The Standing Scottie Doorstop measures approximately 6.1 inches in length by 1.4 inches in width by 3.1 inches in height. Your sample will be returned as requested. The applicable subheading for the Standing Scottie Doorstop will be 7323.91.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of cast iron, not enameled, other, other. The regular rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.  Articles classifiable under subheading 7323.91.5040, HTSUS, 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, 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division