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NY B86578




July 1, 1997

CLA-2-73:RR:NC:MM:113 B86578

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 7323.99.5060

Ms. Sally Berghauser
Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of tins and decorations from the Philippines

Dear Ms. Berghauser:

In your letter dated June 11, 1997 you requested a tariff classification ruling.

The merchandise consists of three items. Item 617401 is a 4-inch cylindrical canister, painted with a leafy motif, and with a 1-1/2 inch figure of a lady bug on the lid. Item 617405 is a 2-3/4 inch square canister, painted with a nighttime motif, and with a 2-inch figure of a firefly on the lid. Item 617417 is a 4-inch ornament in the figure of a tulip in a pot with a 1-1/2 inch dragonfly mounted on the pot.

In your letter, you describe the items as made of tin. The items are, in fact, made of steel, and we assume from your reference that they are of tin-plate. The canisters, despite their decorative appeal, are utilitarian. The ornament, on the other hand, is purely decorative.

The applicable subheading for the canisters will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, of tin-plate, other. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 2 percent ad valorem.

The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles from the Philippines classifiable under subheading 8306.29.0000 or 7323.99.5060, HTS, will be entitled to duty free treatment under the 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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