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HQ 957792




June 30, 1995

CLA-2 R:C:M 957792 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8007.00.10

Mr. Thomas M. Worrell, President
American Volkssport Association
106 Shirley Drive
Yorktown, VA 23693

RE: Pewter plates; NYRL 865567

Dear Mr. Worrell:

In a letter dated March 28, 1995, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of pewter plates produced in Germany. A sample was submitted for examination.

FACTS:

The sample is a round, grayish colored pewter plate which measures approximately 7 inches in diameter. A 1925 scene depicting boats passing under a bridge is etched on the face of the plate.

ISSUE:

What is the tariff classification of the pewter plate?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

The pewter plate is classifiable under subheading 8007 00.10, HTSUS, which provides for other articles of tin, articles not elsewhere specified or included of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing not coated or plated with precious metal. See undated New York Ruling Letter (NYRL) 865567 which ruled that a pewter dish tray is classifiable under subheading 8007.00.10, HTSUS.

HOLDING:

The pewter plate is dutiable at the rate of 2.9% ad valorem under subheading 8007.00.10, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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