CLA-2-83:RR:NC:MM:113 D85209

Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a vase from India

Dear Mr. Henderson:

In your letter dated November 13, 1997, you requested a tariff classification ruling.

The merchandise is a bud vase measuring approximately 5.5 inches tall (item number 310376). It is made of brass coated with steel to give a pewter effect.

The applicable subheading for the vase 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 1 percent ad valorem.

Articles classifiable under subheading 8306.29.0000, 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