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NY 884984




June 18, 1993

CLA-2-83:S:N:N3:113 884984

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 6815.99.4000; 4421.90.9540

Mr. R. I. Hasson
Alba Forwarding Co., Inc.
147-39 175th Street
Jamaica, NY 11434

RE: The tariff classification of decorative pipes from India and Pakistan

Dear Mr. Hasson:

In your letter dated April 12, 1993, on behalf of Grey Owl Indian Craft Manufacturing Company, you requested a tariff classification ruling.

The merchandise consists of several reproductions of Native American articles. Included are a stone pipe bowl (item no. IC- 63), a pipe tomahawk (item no. IC-147), a metal pipe head (item no. TH-09) and a wooden pipe stem (item no. PS-08). The stone pipe bowl is made in India, the remaining articles are made in Pakistan. The merchandise has been examined, and in the opinion of this office, they are not smokeable. The stone pipe bowl was submitted to the Customs Laboratory for analysis, and proved to be composed of non-agglomerated mineral pyrophyllite type, not soapstone or talc.

The applicable subheading for the stone pipe bowl will be 6815.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included, other articles, other, other. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for the wooden pipe stem will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood, other. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for the pipe tomahawk and metal head will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The duty rate will be 5 percent ad valorem.

Articles classifiable under subheading 8306.29.0000, HTS, 4421.90.9540, HTS, and 6815.99.4000, HTS, which are products of India or Pakistan 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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