The tariff classification of a plate from India

NY D83076 October 6, 1998 CLA-2-74:RR:NC:MM:113 D83076 CATEGORY: Classification TARIFF NO.: 7418.19.2090 Ms. Kristen Gibson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a plate from India Dear Ms. Gibson: In your letter dated September 24, 1998, you requested a tariff classification ruling. The merchandise is a round, zinc-plated brass plate with a fluted border (item number 31572). It measures approximately 6 inches in diameter. You describe this article as a candle holder in your letter. In our opinion, the plate is neither principally used nor specially dedicated as a candle holder. We consider it to be a general purpose household article having many possible uses. The applicable subheading for the plate 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. The Generalized System of Preferences (GSP) expired at midnight, June 30, 1998. If the program is renewed by Congress, articles classifiable under subheading 7418.19.2090, HTS, which are products of India 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 Director National Commodity Specialist Division