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NY N026928




May 13, 2008

CLA-2-83:OT:RR:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.41.6050

Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a curtain tieback pin from India

Dear Mr. Hoffacker:

In your letter dated April 22, 2008, on behalf of Urban Outfitters, Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The merchandise under consideration is described as a Curtain Tieback Pin- Big Eyed Owl, style number BPS-1527. It is formed in the shape of an owl with big green eyes sitting on a branch. It is made of 95 percent aluminum and 5 percent acrylic (the eyes). It measures approximately 3 inches high by 2-1/2 inches wide and has a one inch long spike on its back that holds a curtain aside by pressing through the curtain and into the wall.

The applicable subheading for the curtain tieback pin will be 8302.41.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, suitable for buildings, other, or iron or steel, of aluminum or of zinc, for curtains, draperies and window shades. The rate of duty will be 3.9 percent ad valorem.

Articles classifiable under subheading 8302.41.6050, HTSUS, 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 our Web site at www.cbp.gov and search for the term "GSP".

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/.

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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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