CLA-2-83:S:N:N3:113 805389 JTS
Mr. Aaron Bartell
209 15th Avenue South
St. Cloud, MN 56301-4144
RE: The tariff classification of icons from Poland, Russia, the
Ukraine or Greece
Dear Mr. Bartell:
In your letter dated December 16, 1994, you requested a
tariff classification ruling.
The merchandise is religious icons. They are pressed metal
plates of copper, coated with silver or pewter. They have holes
in strategic places where the faces and hands of the religious
figures are painted. They are mounted on pressboard panel, and
are backed with velveteen.
The applicable subheading for the icons plated with silver
will be 8306.21.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for statuettes and other ornaments
of base metal, plated with precious metal. The duty rate will be
6.1 percent ad valorem.
The applicable subheading for the icons plated with pewter
will be 8306.29.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for statuettes and other ornaments
of base metal, other. The duty rate will be 4 percent ad
valorem.
Articles classifiable under subheadings 8306.21.0000 and
8306.29.0000, HTS, which are products of Poland, Russia or the
Ukraine are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable
regulations. To be eligible for GSP, the merchandise must be
shipped directly to the United States from the originating
country. We suggest you contact your local Customs office for
information regarding the Generalized System of Preferences and
rates of duty for specific countries before importation. Your
question concerning the marking of the goods will be answered in
a separate letter.
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