United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 860974 - NY 866643 > NY 864108

Previous Ruling Next Ruling
NY 864108

---

June 24, 1991

CLA-2-83:S:N:N1:113 864108

CATEGORY: CLASSIFICATION

TARIFF NO.: 8304.00.0000; 8007.00.1050; 8214.10.0000

Ms. Catherine Purdy
Seagull Pewter and Silversmiths
P.O. Box 370
Pugwash, Nova Scotia, Canada B0K1L0

RE: The tariff classification of pewterware from Canada

Dear Ms. Purdy:

In your letter dated May 19, 1991, you requested a tariff classification ruling.

The merchandise is various items of pewterware. The items include a letter opener, a business cardholder, bookends, an envelope holder, a stamp dispenser and a placecard holder. All of the items are ornate, but have a definite utility. The "pewter" is an alloy of tin, copper and antimony.

The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers. The rate of duty will be 0.4 cents each plus 6.1% ad valorem.

Goods classifiable under subheading 8214.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 0.2 cents each plus 4.2% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the placecard holder will be 8007.00.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, for household, table or kitchen use. The rate of duty will be 3.1% ad valorem.

Goods classifiable under subheading 8007.00.1050, HTS, which have originated in the territory of Canada, will be entitled to a 2.1% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the business card holders, bookends, envelope holders and stamp dispensers will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for similar office and desk equipment of base metal. The rate of duty will be 5.7% ad valorem.

Goods classifiable under subheading 8304.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.9% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

Previous Ruling Next Ruling

See also:

• Tariff No.: 8007.00.10 - Tin, household, table or kitchen use articles; tin toilet and sanitary wares; all the foregoing, n/coated or plated w/prec. metal
• Tariff No.: 8214.10.00 - Base metal paper knives, letter openers, erasing knives, nonmechanical pencil sharpeners and blades and base metal parts thereof
• Tariff No.: 8304.00.00 - Base metal desk-top filing/card-index cabinets, paper trays, pen trays & similar office/desk equipment nesoi, and base metal parts thereof