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NY C86264

April 16, 1998

CLA-2-83:RR:NC:MM:113 C86264


TARIFF NO.: 8306.29.0000

Ms. Susan D. Klingbeil
IKEA Wholesale, Inc.
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of an easel from India

Dear Ms. Klingbeil:

In your letter dated April 8, 1998, you requested a tariff classification ruling.

The merchandise is a decorative easel made of base metal and painted silver (item number 495-115-23). The easel measures 9 inches high, and will be used in the home to display an ornamental plate or picture.

The applicable subheading for the easel will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 1 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 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 James Smyth at 212-466-2084.


Robert B. Swierupski

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