The tariff classification of napkin rings from India

N026249 April 25, 2008 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7615.19.7060 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of napkin rings from India Dear Ms. Ramsey: In your letter dated April 11, 2008, you requested a tariff classification ruling. A sample of a set of four napkin rings was submitted for our review. The merchandise is described in your letter as a set of four aluminum napkin rings, item number 65860. The napkin rings measure approximately 1 5/8 inches in diameter x 1 3/4 inches in width. The applicable subheading for the napkin rings will be 7615.19.7060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, cooking and kitchen ware, not enameled or glazed and not containing nonstick interior finishes, other, other. The general rate of duty will be 3.1 percent ad valorem. Articles classifiable under subheading 7615.19.7060, HTSUS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division