The tariff classification of a brass bowl from India

NY 816930 December 12, 1995 CLA-2-74:RR:NC:GI:113 816930 CATEGORY: Classification TARIFF NO.: 7418.10.2090 Mr. Sean K. Scarbrough Scarbrough International 10841 Ambassador Drive Kansas City, MO 64153 RE: The tariff classification of a brass bowl from India Dear Mr. Scarbrough: In your letter dated November 15, 1995, on behalf of Promotional Resources, Inc., you requested a tariff classification ruling. The merchandise is a small brass bowl embossed with a leaf design. It is approximately 1 inch high and 4 inches in diameter. The article will be sold as a candleholder for 3-inch wide pillar candles. Despite its actual use as a candleholder, the bowl has no characteristics that would dedicate it specifically for that purpose. In the opinion of this office, the item is of a general class or kind of tableware. The applicable subheading for the bowl will be 7418.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, of copper-zinc based alloys (brass), other. The duty rate will be 3.6 percent ad valorem. Articles classifiable under subheading 7418.10.2090, 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, if the GSP is renewed. This ruling is being issued under the provisions of Section 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, Roger J. Silvestri Director National Commodity Specialist Division