The tariff classification of brass articles from India

NY D83768 November 2, 1998 CLA-2-74:RR:NC:MM:113 D83768 CATEGORY: Classification TARIFF NO.: 7418.19.2090; 9405.50.3000; 9405.99.2000 Mr. Thomas F. Bell Park Imports P.O. Box 10038 (27532) 501 North Oak Forest Road Goldsboro, NC 27534 RE: The tariff classification of brass articles from India Dear Mr. Bell: In your letter dated October 16, 1998, you requested a tariff classification ruling. The merchandise consists of six articles made of verdigris brass. Three items are containers of various shapes and sizes. The first container is an oblong basket with two handles that measures 6.25 inches long by 5 inches wide by 2.5 inches deep. The next is a cylindrical container with handle measuring 5 inches in diameter and 7 inches in height. The third one is a cylindrical container with lid that measures 4 inches in diameter and 5 inches in height. All three articles are decorated with cut-out moose shapes and will be used to hold knickknacks or potpourri. The applicable subheading for the three containers 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 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. The other three articles include a lantern, a candle holder, and a shade. The non-electrical lantern has a hinged lid with carrying handle and a cut-out moose pattern. It stands approximately 12 inches high and can hold a candle. The candle holder resembles a small lamp with a shade decorated with cut-out leaves. It measures 6 inches in height. The last item is a 4-inch high shade with a cut-out leaf pattern. The applicable subheading for the lantern and the candle holder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and light fittings, other, brass. The rate of duty will be 5.7 percent ad valorem The applicable subheading for the shade will be 9405.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings including searchlights and spotlights and parts thereof, parts, other, of brass. The rate of duty will be 4.3 percent ad valorem Articles classifiable under subheading 9405.99.2000, 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