The tariff classification of a decorative glass beaded article from India

N043752 November 25, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Suzanne Liberti Follick & Bessich 33 Walt Whitman Road Suite 310 Huntington Station, NY 11746 RE: The tariff classification of a decorative glass beaded article from India Dear Ms. Liberti: In your letter dated November 5, 2008, on behalf of your client, Ellery Homestyles LLC, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The product under consideration is described as a glass beaded pillow cover. The pillow cover is composed of 100% silk fabric and measures approximately 12 inches by 12 inches. The face of the article is completely covered with glass beads. Each glass bead is sewn directly onto the silk fabric. The back of the article features a full width opening with a zipper. You state in your letter that pillow filling will be inserted into the cover upon importation into the United States. The essential character of this article is imparted by the glass beaded face. The applicable subheading for the glass beaded pillow cover will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass beads…and articles thereof…other: other. The rate of duty will be 6.6 percent ad valorem. Articles classifiable under subheading 7018.90.5000, 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 Jacob Bunin at (646) 733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division