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NY E87545





October 13, 1999

CLA-2-44:RR:NC:2:230 E87545

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Lynda L. Stickney
Pier 1 Imports (U.S.), Inc.
301 Commerce Street, Suite 600
P.O. Box 961020
Fort Worth, TX 76161-0020

RE: The tariff classification of a wood and iron letter tray and a pencil holder from India

Dear Ms. Stickney:

In your letter dated September 7, 1999 you requested a tariff classification ruling.

The ruling was requested on two products referred to as a “Tracery Letter Tray, SKU 1821675” and a “Tracery Pencil Holder, SKU 1821690.” A color copy of a photograph of the products was submitted.

The letter tray is a two tiered tray with each tray having a wood bottom and iron rod sides in a decorative pattern. A breakdown by value states that the iron is valued more than the wood. However, a breakdown by weight states that the wood is greater than the iron. The essential character of the tray is imparted by the wood because of the more important role it plays in the function of the product. In addition, the wood bottom makes up the greater area of the tray.

The pencil holder is a square cup with a wood bottom and three wood sides. The fourth side is made of decorative iron rod. A breakdown by value and a breakdown by weight state that the wood is greater than the iron in both cases. Essentially, the pencil holder is made of wood.

The applicable subheading for the wood and iron letter tray, SKU 1821675, and the pencil holder, SKU 1821690, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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