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NY 875420



July 2, 1992

CLA-2-83:S:N:N1:113 875420

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 7013.99.9000; 9405.50.4000

Mr. Hector M. Caballero
Caballero Brokers, Inc.
1000 Washington St., Ste. #2
Laredo, TX 78040

RE: The tariff classification of decorative wrought ironware from Mexico

Dear Mr. Caballero:

In your letter dated June 15, 1992, on behalf of Tucan International, you requested a tariff classification ruling.

There are three items involved. The first is a floor standing decorative vase of wrought iron holding a hand-blown glass insert which cannot stand on its own.

The second item is a decorative bowl/centerpiece. This bowl is also of wrought iron with a glass insert. Your letter states that this item is priced at approximately $10.00.

The third item is a wrought iron candlestick.

The applicable subheading for the decorative vase will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments. The rate of duty will be 5% ad valorem.

The applicable subheading for the bowl/centerpiece will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other glassware, other, other, other, valued over $5 each. The rate of duty will be 7.2% ad valorem.

The applicable subheading for the candlestick holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other. The rate of duty will be 7.6% ad valorem.

Articles classifiable under subheadings 9405.50.4000 and 8306.29.0000, HTS, which are products of Mexico 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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