CLA-2-74:RR:NC:MM:113 D83647
Ms. Sharilyn Blais
Looking Glass Enterprises
2840 Granada Boulevard
Pueblo, CO 81005
RE: The tariff classification of napkin rings from India
Dear Ms. Blais:
In your letter dated October 7, 1998, you requested a tariff
classification ruling. The sample you submitted was sent to the
Customs laboratory for analysis of the metal.
The merchandise is a napkin ring made of brass and decorated
with a tassel. The napkin holder may also be imported without the
ornamental tassel. The lab report indicates that the ring is
composed of a copper-zinc alloy (brass).
The applicable subheading for the napkin ring with or without
a tassel 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 duty rate will be 3.1
percent ad valorem.
Articles classifiable under subheading 7418.19.2090, 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.
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