The tariff classification of a soap dish from India

NY C81872 November 21, 1997 CLA-2-74:RR:NC:MM:113 C81872 CATEGORY: Classification TARIFF NO.: 7418.20.1000 Ms. Kristen Gibson Mr. Tobias Henderson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a soap dish from India Dear Ms Gibson: In your letter dated November 17, 1997, you requested a tariff classification ruling. The merchandise is a chrome-plated, brass soap dish. It is about 3 1/2 inches in height and 4 1/2 inches in width. The dish is formed in an oval shape and sits on a footed pedestal. The applicable subheading for the soap dish will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware, and parts thereof, of copper-zinc based alloys (brass). The rate of duty will be 3.3 percent ad valorem. Articles classifiable under subheading 7418.20.1000, 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