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NY 843713

CLA-2-76:S:N:N1:113 843713


TARIFF NO.: 7615.10.9000: 3924.90.5000

Mr. Lee A. Greenbaum
Kemp and Beatley
1040 Avenue of the Americas
New York, NY 10018

RE: The tariff classification of an aluminum napkin ring from India and an acrylic napkin ring from Taiwan.

Dear Mr. Greenbaum:

In your letter dated July 12, 1989 you requested a tariff classification ruling on a decorated plastic napkin ring and a duck shaped aluminum napkin ring.

The acrylic napkin ring is decorated with lace, ribbon and an artificial flower.

The applicable subheading for the acrylic napkin ring will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastic, other. The duty rate will be 3.4 percent ad valorem.

The polished cast aluminum napkin ring is in the shape of an ornamented duck with a circular opening in its body in which a napkin would be placed.

The applicable subheading for the duck shaped aluminum napkin ring will be 7615.10.9000, HTS, which provides for other household articles of aluminum, other. The duty rate will be 3.8 percent ad valorem.

Articles classifiable under subheading 7615.10.9000, 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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