CLA-2-74:RR:NC:MM:113 D83078
Ms. Kristen Gibson
Bath and Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a plate from India
Dear Ms. Gibson:
In your letter dated September 24, 1998, you requested a
tariff classification ruling.
The merchandise is a square, nickel-plated brass plate with
a fluted border (item number 109328). It measures approximately 7
1/2 inches square and 1/2 inch in depth. You describe this
article as a candle holder in your letter. In our opinion, the
plate is neither principally used nor specially dedicated as a
candle holder. We consider it to be a general purpose household
article having many possible uses.
The applicable subheading for the plate will be
7418.19.2090, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles and parts thereof, of copper, other, other, of copper-zinc base alloys (brass), other. The rate of duty will be 3.1
percent ad valorem.
The Generalized System of Preferences (GSP) expired at
midnight, June 30, 1998. If the program is renewed by Congress,
articles classifiable under subheading 7418.19.2090, HTS, which
are products of India will be entitled to duty free treatment
under the GSP upon compliance with all applicable regulations.
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