CLA-2-74:RR:NC:MM:113 C85653

Ms. Tammy Locke
Wholesale Supply Company
International Department
7100 Service Merchandise Drive
Brentwood, TN 37207

RE: The tariff classification of a towel ring from Taiwan

Dear Ms. Locke:

In your letter dated March 17, 1998, you requested a tariff classification ruling.

The merchandise is item #3210RD Solid Brass Towel Ring. The item is 12 inches high and 4 3/4 inches in diameter. It is plated with chrome. The ring is a stand-alone, bathroom accessory.

The applicable subheading for the towel ring will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of copper, of copper-zinc based alloys (brass). The rate of duty will be 3.1 percent ad valorem. 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division