CLA-2-63:RR:NC:TA:351 H81076

Mr. Lance Sloves
J.C. Penney Purchasing Corporation, Inc
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of “Textile Tie Backs” from Turkey.

Dear Mr. Sloves:

In your letter dated May 10, 2001, you requested a tariff classification ruling.

The sample submitted is a representation for “Textile Tie Backs,” item numbers 742-0920 and 742-0797. The tiebacks are made of a 100 percent polyester woven textile fabric panel. The panel is folded lengthwise and sewn closed on all sides. Attached onto each end is a hook and loop fastener

The applicable subheading for the “Textile Tie Backs” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, which are products of Turkey, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division