CLA-2-75:RR:NC:N1:113 K81486
Ms. Thérèse Duval
Kheops Verre d'Art, Inc.
541 R.R. 8
Ham-Nord, QC, G0P 1A0
RE: The tariff classification of pendulums from India.
Dear Ms. Duval:
In your letter dated November 21, 2003, you requested a ruling on tariff classification.
The samples you provided are pendulums, said to be made of nickel. The pendulums are small, decorative weights at the end of a short chain. After importation, they will be attached to findings made in the United States or Thailand. The pendulums are sold as New Age articles for use in radiesthesia (dowsing). The findings from Thailand consist of coin-sized articles containing Celtic and other symbols.
The applicable subheading for the pendulums will be 7508.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of nickel, other. The general rate of duty will be 3 percent ad valorem.
Articles classifiable under subheading 7508.90.5000, 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".
The applicable subheading for the findings will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal, other. 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,
National Commodity
Specialist Division