The tariff classification of a towel ring from Taiwan

NY C85653 April 2, 1998 CLA-2-74:RR:NC:MM:113 C85653 CATEGORY: Classification TARIFF NO.: 7418.20.1000 Ms. Tammy Locke Wholesale Supply Company International Department 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of a towel ring from Taiwan Dear Ms. Locke: In your letter dated March 17, 1998, you requested a tariff classification ruling. The merchandise is item #3210RD Solid Brass Towel Ring. The item is 12 inches high and 4 3/4 inches in diameter. It is plated with chrome. The ring is a stand-alone, bathroom accessory. The applicable subheading for the towel ring will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of copper, of copper-zinc based alloys (brass). The rate of duty will be 3.1 percent ad valorem.  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