CLA-2-74:RR:NC:115 D86338
Mr. Jack L.Coppock
Packair Airfreight Inc.
5510 West 104 Street
Los Angeles, CA 90045
RE: The tariff classification of brass articles from Italy and England.
Dear Mr. Coppock:
In your letter dated December 17, 1998 you requested a tariff classification ruling on behalf of your client Katherine Baumann Collection.
Three samples were submitted, a Brass Handbag, a Brass Pillbox, and a Brass Double Mirror Compact. The handbag and pillbox were manufactured in Italy . In the future both may be imported from China. The double mirror compact is manufactured in England, and in the future may be imported from China.
The applicable subheading for the Brass Handbag will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of copper:Other..Other. The rate of duty will be free.
The applicable subheading for the Brass Pillbox will be 7419.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of copper: Containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 3% ad valorem.
The essential character of the Brass Double Mirror Compact is the mirror. Classification will be based on the component mirror material. If glass the applicable subheading for the compact mirror will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glass mirrors, whether or not framed, including rear-view mirrors: Framed: not over 929 cm2 in reflecting area. The rate of duty will be 7.8% ad valorem. If plastic the applicable subheading for the compact mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4% ad valorem.
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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division