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NY 870499

January 21, 1992

CLA-2-73:S:N:N1:113 870499

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.5000; 7323.99.9000

Mr. Brian Wilder
NW Enterprises
4830 West Kennedy Boulevard, Suite 333
Tampa, FL 33609

RE: The tariff classification of Zhostovo Trays from the USSR

Dear Mr. Wilder:

In your letter dated January 6, 1991, you requested a tariff classification ruling.

The merchandise is a serving tray. It is made either of steel sheet or tinplate, and is hand painted and lacquered with floral motif. Despite its decorative appearance, it is still usable as a serving tray.

The applicable subheading for the tray, if made of tinplated steel, will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles, of iron or steel, not coated or plated with precious metal, of tinplate. The rate of duty will be 40% ad valorem.

The applicable subheading for the tray, if made of steel, will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles, not coated or plated with precious metal, other. The rate of duty will be 40% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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