CLA-2-83:OT:RR:NC:N1:121
Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of furniture knobs from India
Dear Mr. Hoffacker:
In your letter dated October 17, 2008, on behalf of Urban Outfitters, Inc., you requested a tariff classification ruling. The samples you submitted are being returned as requested.
The merchandise is four styles of furniture knobs. Each style includes a screw for fastening.
Style number 08/04/25/03 is described as a Scallop Stone Knob. It is a scallop-shaped brass knob with a faux gemstone sphere at its center. It is made of 90 percent brass and 10 percent plastic by weight and measures approximately 2.15 inches in diameter.
Style number 08/04/25/05 is described as a Diamond Jewel Ruffle Knob. It is a decorative brass knob with a faux gemstone at its center. It is made of 90 percent brass and 10 percent plastic by weight. It measures approximately 1.6 inches in diameter.
Style number 08/04/25/07 is described as a Diamond Jewel Knob. It is a diamond-shaped brass knob with a diamond-shaped, faux gemstone at its center. It is made of 90 percent brass and 10 percent plastic by weight and measures approximately 2.5 inches long by 1.75 inches wide.
Style number 08/04/25/04 is described as a Starburst Filigree Knob. It is a knob made of brass filigree with a round mother of pearl inlay at its center. It measures approximately 2.4 inches in diameter.
The applicable subheading for the furniture knobs will be 8302.42.6000, 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, other, suitable for furniture, other. The rate of duty will be 3.4 percent ad valorem.
Articles classifiable under subheading 8302.42.6000, 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
National Commodity Specialist Division