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NY I86791

October 17, 2002

CLA-2-44:RR:NC:2:230 I86791


TARIFF NO.: 4421.90.9740

Ms. Fawn Scott
Thomas F. Bell & Co., Inc. d/b/a Park Designs
405 Gateway Drive
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of a wood candle jar lid from India

Dear Ms. Scott:

In your letter dated September 13, 2002 you requested a tariff classification ruling.

The ruling was requested on a product described as a wood and iron candle jar topper. A sample of the product was submitted. It consists of a round wood lid approximately 3-1/4” in diameter and 1-1/4” high. The lid has a plastic threaded lip on the bottom and a decorative 2-1/2” high two-dimensional iron snowman on top. The essential character of the product is imparted by the wood because of the primary role the wood plays in the functioning of the article as a lid.

The applicable subheading for the wood candle jar lid with a decorative iron snowman on top will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The duty rate will be 3.3 percent ad valorem.

Articles classifiable under subheading 4421.90.9740, HTSUSA, which are products of India may be entitled to 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", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski

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