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NY 887160




June 21, 1993

CLA-2-83:S:N:N3:113 887160

CATEGORY: CLASSIFICATION

TARIFF NO.: 8304.00.0000; 8306.29.0000; 8306.30.0000

Ms. Lee Appleton
Liliworks, Inc.
P.O. Box 2840
Sag Harbor, NY 11963

RE: The tariff classification of steel bookends, decorative disks and frames from Haiti

Dear Ms. Appleton:

In your letter dated June 5, 1993, you requested a tariff classification ruling.

The merchandise consists of five handcrafted steel articles that have been cut, formed and colorfully painted. The Gingerbread Bookends (item no. MCG33) are a pair of steel bookends decorated with houses and palm trees. The steel disks (item no. MG28) are 2 inches in diameter and painted with geometric designs. After importation, they will be attached to magnets, but in their imported condition, they are merely decorative articles. Star Mirror Frame (item no. MAS41) is a steel frame painted with stars. It measures approximately 14 x 19 1/2 inches and will be used to frame a mirror. Moonshine Frame is a steel frame painted with stars and a moon. It is available in sizes 11 x 14 inches and 6 1/2 x 8 inches and will frame a picture or a mirror. Jungle Friend Frame (item no. MJF40) is a steel frame decorated with animals and a palm tree. It measures approximately 20 x 18 inches and will frame a bulletin board or mirror.

The applicable subheading for the bookends will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipment of base metal. The duty rate will be 5.7 percent ad valorem.

The applicable subheading for the decorative disks 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.

The applicable subheading for the frames will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames of base metal. The duty rate will be 5.3 percent ad valorem.

Articles classifiable under subheadings 8304.00.0000, HTS, 8306.29.0000, HTS, or 8306.30.0000, HTS, which are products of Haiti, are entitled to duty free treatment under the Caribbean Basin Initiative upon compliance with all applicable regulations.

Articles classifiable under subheadings 8304.00.0000, HTS, 8306.29.0000, HTS or 8306.30.0000, HTS, which are products of Haiti 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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