The tariff classification of a curtain tieback from India

N028680 June 17, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.41.6050 Mr. Joseph Hoffacker Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a curtain tieback from India Dear Mr. Hoffacker: In your letter dated May 15, 2008, you requested a tariff classification ruling on behalf of Urban Outfitters, Inc. A sample was submitted and will be retained by this office. The merchandise under consideration is described as a “Door Knob Curtain Tieback,” style number TB-AG-Door Knob. The base and shaft portion are made of bronze colored iron and the finial portion is made of glass. It is designed to resemble a glass door knob with a decorative faceplate. It measures approximately 4 inches long by 3-3/4 inches in diameter; the glass finial measures approximately 2-12 inches in diameter. The iron component functions to hold the curtain back and also comprises the greater value and weight of the item. The applicable subheading for the curtain tieback will be 8302.41.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…,other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, of iron or steel, of aluminum or of zinc, for curtains, draperies and window shades. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 8302.41.6050, HTSUS, 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". 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/. 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