B86826 B8 Ruling Active

The tariff classification of an incense holder from India

Issued July 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7418.19.2090

Headings: 7418

Product description

The merchandise is a brass incense holder that will be used in the home as a receptacle for burning incense. It measures approximately 2.5 inches high and 3 inches wide.

CBP rationale

The applicable subheading for the incense holder 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.

Full text

NY B86826 July 2, 1997 CLA-2-74:RR:NC:MM:113 B86826 CATEGORY: Classification TARIFF NO.: 7418.19.2090 Mr. Derek Ohlms Native Tapestries LLC P.O. Box 1487 Lake of the Ozarks, MO 65049 RE: The tariff classification of an incense holder from India Dear Mr. Ohlms: In your letter dated June 20, 1997, you requested a tariff classification ruling. The merchandise is a brass incense holder that will be used in the home as a receptacle for burning incense. It measures approximately 2.5 inches high and 3 inches wide. The applicable subheading for the incense holder 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 3.3 percent ad valorem. The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles from India classifiable under subheading 7418.19.2090, HTS, will be entitled to duty free treatment under the 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 Chief, Metals & Machinery Branch National Commodity Specialist Division

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