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NY B83955




April 24, 1997

CLA-2-44:RR:E08 B83955

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000.

Joanne Balice
Import Dept.
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL. 60195-1930
RE: The tariff classification of a wooden lipstick stand from India.

Dear Ms. Balice:

In your letter dated March 26, 1997 you requested a tariff classification ruling.

The lipstick stand, style number 79826, is made of wood. The sample submitted with your request depicts a painted wooden item , approximately 4" long x 1 1/2" wide and 1 1/2" tall with 3 holes drilled on the top surface. The article will be used to hold lipstick.

The applicable subheading for the lipstick stand will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...statuettes and other ornaments , of wood; wooden articles of furniture not falling within chapter 94, other than as enumerated. The rate of duty will be 4%.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of India 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 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.

Sincerely,

David Ballard
Port Director

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