CLA-2-74:RR:NC:MM:113 D83768
Mr. Thomas F. Bell
Park Imports
P.O. Box 10038 (27532)
501 North Oak Forest Road
Goldsboro, NC 27534
RE: The tariff classification of brass articles from India
Dear Mr. Bell:
In your letter dated October 16, 1998, you requested a
tariff classification ruling.
The merchandise consists of six articles made of verdigris
brass. Three items are containers of various shapes and sizes.
The first container is an oblong basket with two handles that
measures 6.25 inches long by 5 inches wide by 2.5 inches deep.
The next is a cylindrical container with handle measuring 5
inches in diameter and 7 inches in height. The third one is a
cylindrical container with lid that measures 4 inches in diameter
and 5 inches in height. All three articles are decorated with
cut-out moose shapes and will be used to hold knickknacks or
potpourri.
The applicable subheading for the three containers 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 3.1
percent ad valorem.
Articles 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.
The other three articles include a lantern, a candle holder,
and a shade. The non-electrical lantern has a hinged lid with
carrying handle and a cut-out moose pattern. It stands
approximately 12 inches high and can hold a candle. The candle
holder resembles a small lamp with a shade decorated with cut-out
leaves. It measures 6 inches in height. The last item is a 4-inch high shade with a cut-out leaf pattern.
The applicable subheading for the lantern and the candle
holder will be 9405.50.3000, Harmonized Tariff Schedule of the
United States (HTS), which provides for non-electrical lamps and
light fittings, other, brass. The rate of duty will be 5.7
percent ad valorem
The applicable subheading for the shade will be
9405.99.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for lamps and lighting fittings including
searchlights and spotlights and parts thereof, parts, other, of
brass. The rate of duty will be 4.3 percent ad valorem
Articles classifiable under subheading 9405.99.2000, 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 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division