CLA-2-96:S:N:N3G:343 872497

Ms. Olga Sanchez
Allied Shipping
161-15 Rockaway Blvd., Suite 208
Jamaica, NY 11434

RE: The tariff classification of buttons from India.

Dear Ms. Sanchez:

In your letter dated March 11, 1992, on behalf of Mannequin Fashion Inc., you requested a tariff classification ruling.

Two samples of buttons accompanied your letter. They are identified as styles "button U (3/4") and "button D (1 1/4"). They are described as base metal buttons covered with textile material. They are embroidered.

The applicable subheading for the buttons will be 9606.29.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttons, press fasteners ... Other: Other: Other. The duty rate will be 5.7 percent ad valorem. Articles classifiable under subheading 9606.29.6000, 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.

The samples will be returned as requested.

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.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport