The tariff classification of a candle snuffer from India

NY C84970 March 6, 1998 CLA-2-74:RR:NC:N1:113 C84970 CATEGORY: Classification TARIFF NO.: 7418.19.1000 Mr. Tobias Henderson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a candle snuffer from India Dear Mr. Henderson: In your letter dated February 19, 1998, you requested a tariff classification ruling. The merchandise is a candle snuffer of silver-plated brass. The article has a bell-shaped head, 2 inches high and 1 1/4 inches in diameter at bottom. The head is hinged to a beaded rod, 6 inches long. The candle snuffer is plain in appearance, with no decoration which would limit its utility. The applicable subheading for the candle snuffer will be 7418.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of copper, other, coated or plated with precious metal. The rate of duty will be 3.2 percent ad valorem. Articles classifiable under subheading 7418.19.1000, 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