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NY 877258

August 19, 1992

CLA-2-83:S:N:N1:113 877258


TARIFF NO.: 8306.29.0000

Ms. Lisa Giamboi
149 Wooster Street
New York, NY 10018

RE: The tariff classification of heart-shaped decoration from India

Dear Ms. Giamboi:

In your letter dated August 10, 1992, you requested a tariff classification ruling.

The merchandise is a heart-shaped decoration. The item is a small mirror, approximately 2 inches square, enclosed in a heart made of copper foil. The heart is about 8 inches by 6 inches and is covered with symbols. It is the opinion of this office that the item is intended to be principally used as a decoration.

The applicable subheading for the item will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. The duty rate will be 5 percent ad valorem.

Articles classifiable under subheading 8306.29.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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