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NY 864708



Jul 17 1991

CLA-2-73:S:N:N1:113 864708

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.1000; 7323.93.0080; 7418.10.1000

Mr. Richard D. Forman
Ben Forman and Sons, Inc.
201 Water St.
Brooklyn, NY 11201

RE: The tariff classification of tableware from Hong Kong and Mexico

Dear Mr. Forman:

In your letter dated June 25, 1991, you requested a tariff classification ruling.

The merchandise consists of various tableware. The descriptive literature shows serving trays, ice buckets, tea and coffee pots, gravy boats, cake plates, and similar items used in the serving of food. In a telephone conversation with this office, you indicated that the items would be made of silver- plated steel, silver- or gold-plated brass, or unplated stainless steel.

The applicable subheading for the silver-plated steel tableware will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen, or other household articles of iron or steel...coated or plated with silver. The rate of duty will be 4% ad valorem.

The applicable subheading for the stainless steel tableware will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen, or other household articles of iron or steel... of stainless steel. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the silver- or gold-plated brass tableware will be 7418.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles of copper, coated or plated with precious metal. The rate of duty will be 4% ad valorem.

Articles classifiable under subheadings 7323.99.1000, 7323.93.0080, and 7418.10.1000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

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