The tariff classification of brass baskets from India

NY E82012 July 2, 1999 CLA-2-74:RR:NC:N1:113 E82012 CATEGORY: Classification TARIFF NO.: 7418.19.2090 Ms. Katie Mercatoris Park Imports and Designs 501 North Oak Forest Road (27534) P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of brass baskets from India Dear Ms. Mercatoris: In your letter dated June 2, 1999, you requested a tariff classification ruling. The sample you supplied is a round brass basket measuring 4.5 inches [11.5 cm.] in diameter and 3.25 inches [8.4 cm.] in height. The bottom of the basket is a sheet of metal, but the body is an open framework decorated with 6 cutout shapes resembling trees. Your letter indicates that the basket will be used to hold potpourri, knick-knacks or candles. The applicable subheading for the basket 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. The GSP is currently scheduled to expire at midnight on June 30, 1999, unless its provisions are extended by Congress. If extended, articles classifiable under subheading 7418.19.2090, HTS, which are products of India will continue to be 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