The tariff classification of iron candle sticks and trays from India

NY D84245 November 9, 1998 CLA-2-73:RR:NC:N1:113 D84245 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 9405.50.4000 Mr. Thomas F. Bell Park Imports P.O. Box 10038 501 N. Oak Forest Road Goldsboro, North Carolina 27534 RE: The tariff classification of iron candle sticks and trays from India Dear Mr. Bell: In your letter dated October 19, 1998, you requested a tariff classification ruling. The merchandise is an iron candle stick and two trays. The candle stick consists of a candle holder on a tripod, about 8 inches [19.5 cm] tall. Of the two trays, the first is heart-shaped and about 5 inches [13 cm] long. The second tray is 5 1/4 inches [13.5 cm] square and has a metal handle at one of its corners. The applicable subheading for the candle stick will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, other. The rate of duty will be 6.3 percent ad valorem.  The applicable subheading for the trays will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheadings 9405.50.4000 and 7323.99.9060, 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