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NY L85121




May 27, 2005

CLA-2-83:RR:NC:N1:121 L85121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.10.0000

Ms. Shirley C. Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of wind chimes from India

Dear Ms. Schmidt:

In your letter dated May 13, 2005, you requested a tariff classification ruling.

The sample you submitted is a wind chime, SKU number 2071142, made of iron, glass and wood. The top of the item and the cone shaped bells at the end of each dangling piece are made of iron. Each hanging piece is composed of interlocking segments of thin metal rods, which are strung with hand-shaped glass beads and hand-carved wooden animal beads. The base metal bells give this article its essential character.

The applicable subheading for the wind chime will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metalbells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem.

Articles classifiable under subheading 8306.10.0000, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 our Web site at www.cbp.gov and search for the term "GSP".

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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