The tariff classification of a leather flower lapel pin from India

N076951 October 1, 2009 CLA-2-67:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6702.90.6500 Ms. Cynthia Ulrich Fossil Retrodome 10615 Sanden Dr. Dallas, TX 75238 RE: The tariff classification of a leather flower lapel pin from India Dear Ms. Ulrich: In your letter dated September 21, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Leather Lapel Pin, Style# VF 809-3. It consists of three layers of leather, each cut into the shape of flower petals, and all glued to each other at the center, one on top of the other. The back layer is red and gold in color and the other two layers are green in color. Attached to the center of the front layer are rolled up pieces of red leather that are designed to roughly simulate the appearance of the reproductive organs of the flower. The back layer is sewn on to a small round piece of red leather, the back of which is attached to a base metal fastening pin that enables the item to be attached to a garment. This item measures approximately 2½” in diameter. As you requested, the sample will be returned to you. The applicable subheading for Style# VF 809-3 will be 6702.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: other. The rate of duty will be 17 percent ad valorem. Articles classifiable under subheading 6702.90.6500, 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/. The sample will be returned as requested. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division