The tariff classification of napkin rings from India

NY D83647 December 3, 1998 CLA-2-74:RR:NC:MM:113 D83647 CATEGORY: Classification TARIFF NO.: 7418.19.2090 Ms. Sharilyn Blais Looking Glass Enterprises 2840 Granada Boulevard Pueblo, CO 81005 RE: The tariff classification of napkin rings from India Dear Ms. Blais: In your letter dated October 7, 1998, you requested a tariff classification ruling. The sample you submitted was sent to the Customs laboratory for analysis of the metal. The merchandise is a napkin ring made of brass and decorated with a tassel. The napkin holder may also be imported without the ornamental tassel. The lab report indicates that the ring is composed of a copper-zinc alloy (brass). The applicable subheading for the napkin ring with or without a tassel will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, of copper-zinc base alloys (brass), other. The duty rate 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