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NY D83457

November 3, 1998

CLA-2-44:RR:NC:2:230 D83457


TARIFF NO.: 4419.00.8000; 7018.90.5000

Ms. Jill A. Neder
Evans, Wood & Caulfield, Inc.
145 Hook Creek Blvd.
Building C1D
Valley Stream, NY 11581

RE: The tariff classification of wood beaded placemats and glass beaded placemats from India

Dear Ms. Neder:

In your letter dated October 6, 1998, on behalf of your client, Kim Seybert Inc., you requested a tariff classification ruling.

The ruling was requested on three styles of placemats. A sample of each style was submitted. Two of the placemats have a top layer of dyed wood beads and the third placemat has a top layer of colored glass beads. The placemats are round and approximately 15 inches in diameter. The beads cover the whole surface area in a concentric pattern. The beads are sewn onto a middle fabric layer which is backed with either a cotton or a silk bottom layer. The placemats are intended for use as dining room table settings.

The essential character of these placemats is imparted by the top layer of either wood or glass beads. The top surface of the placemats determines the nature of the articles both in their use and in their appearance.

The applicable subheading for the wood beaded placemats will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The duty rate will be 3.6 percent ad valorem.

The applicable subheading for the glass beaded placemats will be 7018.90.5000, HTSUSA, which provides for glass beads . . . and articles thereof other than imitation jewelry . . . other: other. The rate of duty will be 6.6 percent ad valorem.

Articles which are classifiable under subheadings 4419.00.8000 or 7018.90.5000, HTSUSA, 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 Paul Garretto at 212-466-5779.


Robert B. Swierupski

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