The tariff classification of a votive candle holder from India

NY E81284 May 12, 1999 CLA-2-74:RR:NC:MM:113 E81284 CATEGORY: Classification TARIFF NO.:7418.19.2090 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a votive candle holder from India Dear Ms. Gibson: In your letter dated April 23, 1999, you requested a tariff classification ruling. The sample submitted is a votive candle holder, style 31494. The holder measures approximately 3 1/2 inches high with a 2-inch diameter base. Although you describe your particular use of the article as that of a candle holder, it is actually a small, stemmed goblet made of brass and plated with tin. The applicable subheading for the article 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 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division