The tariff classification of brass bowls from India

NY C86906 April 30, 1998 CLA-2-74:RR:NC:MM:113 C86906 CATEGORY: Classification TARIFF NO.: 7418.19.2090 Ms. Joan Baumgartner O'Donnell, Byrne & Williams 20 North Wacker Drive Suite 1416 Chicago, IL 60606 RE: The tariff classification of brass bowls from India Dear Ms. Baumgartner: In your letter dated April 17, 1998, on behalf of Hosley International, you requested a tariff classification ruling. The merchandise is four brass bowls of different sizes. Each item consists of a round bowl and a brass tripod stand. The bowls taper to a small, flattened center and require the stands in order to be stable. In your letter, you suggest that these items should be classifiable as candle holders, on the basis that the bottom of each bowl has a flattened center designed to hold a votive candle. The primary factor for determining whether merchandise falls within a particular class or kind of merchandise is the general characteristics of the merchandise. The subject articles do not have the physical form of a candle holder. There is no "spike" at the bottom of the bowl to hold the candle, and the size is greater than that of a standard-sized candle holder enabling the articles to be used for other general purposes. The physical form of the four articles is that of a general purpose article which could be used to hold potpourri or miscellaneous items, as well as candles. Accordingly, the four items are not principally for use as candle holders. The applicable subheading for the brass bowls with stands will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of copper, other, other, of copper-zinc based alloys (brass), other . The rate of duty will be 3.1 percent ad valorem. Articles classifiable under subheading 7418.19.2090, 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. 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