The tariff classification of a dish from India

NY F84157 March 16, 2000 CLA-2-74:RR:NC:N1:113 F84157 CATEGORY: Classification TARIFF NO.: 7418.19.1000 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a dish from India Dear Ms Thobe: In your letter dated March 7, 2000, you requested a tariff classification ruling. The sample you submitted is called a metal pillar plate (item number 21664). It is a round, silver-plated brass dish measuring 6 inches in diameter and .25 inch in depth. You describe this article as a candleholder in your letter. In our opinion, the dish is neither principally used nor specially dedicated as a candleholder. We consider it to be a general purpose household article having other possible uses. The applicable subheading for the dish will be 7418.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, coated or plated with precious metals. The rate of duty will be 3 percent ad valorem. Articles which are classifiable under subheading 7418.19.1000, 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