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August 25, 1999

CLA-2-70:RR:NC:2:226 E86118


TARIFF NO.: 7018.90.5000, 3926.90.3500

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
5995 Opus Parkway
Suite 201
Minnetonka, MN 55343-9058

RE: The tariff classification of a glass beaded article and a plastic beaded article from China or India

Dear Mr. Anderson:

In your letter dated August 13, 1999, on behalf of your client, D56 Inc., you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested.

The first item, which is identified as “Valentine Day Glass Red Heart” - #5630303, is a red heart-shaped glass article that measures approximately one and one-half inches. An issue related to this class of goods is currently pending before the Customs Headquarters Office of Regulations and Rulings. We will reserve our decision on this product until such time that the tariff classification issue is resolved.

The second item, which is identified as “Valentine Day Beaded Heart Coaster” - #5630306, is a red beaded heart-shaped article that measures approximately four inches. The front exterior surface is fully covered with beads. The back exterior surface is composed of textile fabric. You indicated in your letter that the beads will be made of either glass or plastic.

When the red beaded heart-shaped article is made of glass beads, the applicable subheading will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass beads and articles thereof other: other. The rate of duty will be 6.6 percent ad valorem.

When the red beaded heart-shaped article is made of plastic beads, the applicable subheading will be 3926.90.3500, HTS, which provides for other articles of plastics other: beads, bugles and spangles, articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5 percent ad valorem.

Articles classifiable under subheading 7018.90.5000 and subheading 3926.90.3500, HTS, which are products of India may be entitled to a duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” then search for the term “GSP”.

In your presentation, you suggested that the red beaded heart-shaped article should be regarded as Festive, carnival, or other entertainment articles under 9505.90.6000, HTS. However, this article lacks a reference to Valentine’s Day, its use is not limited to that holiday.

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 Jacob Bunin at 212-637-7074.


Robert B. Swierupski

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