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NY L83988




May 13, 2005

CLA-2-73:RR:NC:N1:113: L83988

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0060

Ms. Shirley C. Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of hors d’oeuvre picks from India

Dear Ms. Schmidt:

In your letter dated April 22, 2005, you requested a tariff classification ruling.

The sample you submitted is a set of 8 hors d’oeuvre picks in a cylindrical holder (item number 2067510). The picks are made of stainless steel, and the holder, of stainless steel covered with faux leather. Each pick has a single tine and a ring-shaped handle. In our opinion, the article is a set whose essential character is imparted by the stainless steel.

The applicable subheading for the hors d’oeuvre pick set will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts. The rate of duty will be 2 percent ad valorem.

Articles classifiable under subheading 7323.93.0060, HTS, 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 our Web site at www.cbp.gov and 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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