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NY N025678





April 24, 2008

CLA-2-46:OT:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.19.8000

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545

RE: The tariff classification of decorative palm leaf sheaves from India

Dear Mr. Reynolds:

In your letter dated March 31, 2008, on behalf of Star Home Décor USA, LLC, you requested a tariff classification ruling.

The ruling was requested on floral decorations referred to as “Magdalena Sheaves.” Samples of two styles of the decorations, item # 19468 and item # 19491, were submitted. The samples consist of tied bunches of narrow strips of a natural plaiting material. The material is derived from the midrib of the fan shaped leaves of the palmyra palm (Borassus flabellifer). The palmyra strips are shaped with a wavy curve, dried, dyed and decorated with plastic beads. Numerous strips, forming a bunch approximately 5” in diameter at the top, are tied together with a jute fabric bowtie and wrapped in a plastic sheath. The difference between the two styles is the color. Item # 19468 consists of orange/brown/copper dyed strips with a copper bowtie and item # 19491 consists of blond/brown/copper/gold strips with a natural linen color bowtie. The “Magdalena Sheaves” are sold at retail to consumers for decorative purposes.

The applicable subheading for the “Magdalena Sheaves, item # 19468 and # 19491, will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, luggage, handbags or flatgoods): Other (than of willow or wood): Other (than wickerwork). The rate of duty is 2.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 4602.19.8000, HTSUS, 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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