CLA-2-71:RR:NC:SP:233 B86726

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a soapstone trinket box from India.

Dear Ms. Balice:

In your letter dated July 3, 1997, you requested a tariff classification ruling.

The submitted sample is a trinket box made from soapstone which is found in natural form and polished to a smooth finish. It measures approximately 1" x 1 1/2" x 1" deep. It has a lid which is decorated with flowers.

The applicable subheading for the soapstone trinket box will be 7117.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of semiprecious stones: Other: Other. The rate of duty will be 14.7% ad valorem.

Articles classifiable under subheading 7116.20.4000, 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. However, the GSP has expired May 31, 1997 and has not been extended. Congress may choose to renew GSP. In that case, the GSP provision cited herein may apply retroactively.

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 212-466-5739.


Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division