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NY N026927




April 30, 2008

CLA-2-39:OT:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.4000

Mr. Joseph Hoffacker
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a beaded article from India.

Dear Mr. Hoffacker:

In your letter dated April 22, 2008, on behalf of Urban Outfitters, you requested a tariff classification ruling.

You have submitted a sample of a curtain tieback pin, style number BPS-1525. The sample will be returned to you as requested.

The pin is used by pressing it through the curtains and then into the wall to hold the curtains back. It is made of iron but completely covered in acrylic beads which imparts the essential character of the pin.

The applicable subheading for the beaded curtain tieback pin will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Imitation Gemstones”. The duty rate will be 2.8% 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 3926.90.4000, 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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