The tariff classification of an oil warmer from India

NY H87512 January 23, 2002 CLA-2-76:RR:NC:N1:113 H87512 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Ms. Kate Kohmann Limited Logistics Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of an oil warmer from India Dear Ms. Kohmann: In your letter dated January 17, 2002, on behalf of Bath and Body Works, Inc., you requested a tariff classification ruling. The merchandise is an oil warmer made of aluminum. It will be used in the home to disperse scent into the air. The top of the 5-inch high warmer forms a bowl to hold the oil. An opening at the base holds a tealight candle to heat the oil. The oil and candle will be sold separately. The applicable subheading for the aluminum oil warmer will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other. The duty rate will be 3.1 percent ad valorem. Articles classifiable under subheading 7615.19.9000, HTS, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division