CLA-2-71:S:N:N6:344 811379

Mr. Anuj Suri
7757 Newhope West
Liverpool, NY 13090

RE: The tariff classification of soapstone articles from India.

Dear Mr. Suri:

In your letter dated June 6, 1995 you requested a tariff classification ruling.

You have submitted a sample of an oval shaped soapstone container measuring approximately 2 1/8" x 1 1/8" deep. The sides of the container have been carved with a decorative open work design. The lid of the container is inlayed with colorful stones to form a flower.

You have also submitted photographs of numerous articles such as animal figurines, coasters, variously shaped containers, decorative eggs and decorative plates which you plan to import both in soapstone and marble.

We are unable to issue a binding ruling for any article made of marble without a sample. Please resubmit your request with a sample of the marble that will be used in the construction of these articles and we will be happy to respond to your request.

The applicable subheading for the containers, decorative eggs, coasters and decorative plates, all of soapstone, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of...semiprecious stones: Other: Other. The rate of duty will be 18.9% ad valorem.

The applicable subheading for the animal figurines made of soapstone will be 7116.20.3500, HTS, which provides for Figurines of semiprecious stone. The rate of duty will be 4.5% ad valorem.

Articles classifiable under subheadings 7116.20.4000 and 7116.20.3500, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport