The tariff classification of a brass dish from India

NY F84878 April 6, 2000 CLA-2-74:RR:NC:N1:113 F84878 CATEGORY: Classification TARIFF NO.: 7418.19.2090 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a brass dish from India Dear Ms. Thobe: In your letter dated March 23, 2000, you requested a tariff classification ruling. The merchandise is a round, brass dish with a lip (item number 38603). It measures approximately 6 inches in diameter and .5 inch in depth. You describe this article as a pillar plate that will be sold as a candleholder in your letter. In our opinion, the plate is neither principally used nor specially dedicated as a candleholder. We consider it to be a general purpose household article having many possible uses. The applicable subheading for the brass dish 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, of copper-zinc base alloys (brass), other. The rate of duty will be 3 percent ad valorem. Articles which are 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