The tariff classification of a wall hook, vase, candle holder, and toothbrush holders from India

NY J81064 February 7, 2003 CLA-2-74:RR:NC:N1:113 J81064 CATEGORY: Classification TARIFF NO.: 7418.20.1000; 8302.50.0000; 8306.29.0000; 9405.50.3000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a wall hook, vase, candle holder, and toothbrush holders from India Dear Ms. Abustan: In your letter dated January 31, 2003, you requested a tariff classification ruling. The samples you submitted are five household-type articles made of nickel-coated brass. The 2-inch wall hook is shaped like a duck. The vase measures 5 inches high and 2.5 inches at its widest point. The candle holder is shaped like a starfish and is designed to hold a votive candle. The last two items are toothbrush holders. One is shaped like a duck with a hole in its back that the toothbrush will stand in. The other has a slot for the toothbrush to rest upon. The applicable subheading for the wall hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The duty rate will be free. The applicable subheading for the vase will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal. The rate of duty will be free. The applicable subheading for the candle holder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, of brass. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the toothbrush holders will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary-ware and parts thereof, of copper-zinc base alloys (brass). The rate of duty will be 3 percent ad valorem. Articles classifiable under subheadings 7418.20.100 and 9405.50.3000, 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