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NY K82143




January 12, 2004
CLA-2-83:RR:NC:N1:113 K82143

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 9601.90.6000; 4420.10.0000

Ms. Khem
Federated Merchandising Group
11 Penn Plaza
New York, New York 10001

RE: The tariff classification of garden balls from India

Dear Ms. Lall:

In your letter dated December 18, 2003, you requested a tariff classification ruling.

The samples you submitted consist of 4 styles of ornamental balls that will be displayed in home gardens. Each sphere has an inner plastic core. Item number 301233B696 is approximately 2.5 inches in diameter and covered with steel studs. Item number 30127GB696 is about 4 inches in diameter and covered with copper studs.

The applicable subheading for the steel and copper balls will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other. The general rate of duty will be free.

The third type of garden ball (item number 212353B696) has a 4-inch diameter. Its surface is covered with carved bone.

The applicable subheading for the bone ball will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding), other, of bone, horn, hoof, whalebone, quill, or any combination thereof. The general rate of duty will be free.

The last garden ornament is a carved wooden sphere measuring approximately 4 inches in diameter (item number 105453B96).

The applicable subheading for the wooden ball will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The general rate of duty will be 3.2 percent ad valorem.

Articles classifiable under subheading 4420.10.0000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and then search for the term "T-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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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