CLA-2-94:RR:NC:1:108 K85473
Ms. Fawn P. Scott
Park Designs
405 Gateway Drive
P.O. Box 10038
Goldsboro, NC 27532
RE: The tariff classification of candle sconces combined with wall mirrors from India.
Dear Ms. Scott::
In your letter dated April 23, 2004, you requested a tariff classification ruling.
The submitted sample is a brass candle wall sconce with a taper-like receptacle (no candle included), item number 22-310, that is combined with a star-shaped wall-mounted mirror. There will also be imported a brass candle wall sconce with a pillar-like receptacle, item number 22-311, that is also combined with a star-shaped wall-mounted mirror.
The applicable subheading for the two styles of the brass candle wall sconce combined with the wall-mounted mirror will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings: of brass. The rate of duty will be 5.7 percent ad valorem.
Articles classifiable under subheading 9405.50.3000, HTS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web-site at www.cbp.gov and 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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division