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NY R01055




December 1, 2004

CLA-2-73:RR:NC:N1:113 R01055

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 8302.50.0000

Ms. Susan Lyons
Pier 1 Imports, Inc.
Attn: Imports Compliance
P.O. Box 961020
Forth Worth, TX 76161

RE: The tariff classification of metal/slate/stone items from Thailand.

Dear Ms. Lyons:

In your letter dated November 10, 2004, you requested a ruling on tariff classification.

The merchandise consists of two items, the Terramo Door Mat, SKU 2048659 and the Terramo Wall Planter, SKU 2048830. Each item is made of wrought iron, welded into a frame, with slate and stone inlayed into the corners and center as a decoration. The door mat is 50% wrought iron by weight, and in principal value of the iron. The wall planter has a decorative back of wrought iron, slate and stone, but the holder for the plant is itself made only of wrought iron.

The applicable subheading for the door mat will be 7323.99.9060, 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, other, other, other. The general rate of duty will be 3.4 percent ad valorem.

Articles classifiable under subheading 7323.99.9060, HTS, which are products of Thailand 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 our Web site at www.cbp.gov and search for the term "GSP".

The applicable subheading for the plant hanger will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures of base metal. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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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