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NY E88718




October 29, 1999

CLA-2-74:RR:NC:N1:113 E88718

CATEGORY: CLASSIFICATION

TARIFF NO.: 7116.20.4000; 8215.10.0000; 8215.91.6000; 7418.19.1000

Mr. Warren Heeter
Circle International, Inc.
1245 Royal Lane
P.O. Box 619023
DFW Airport, TX 75261-9023

RE: The tariff classification of silver-plated articles from Mexico

Dear Mr. Heeter:

In your letter dated October 6 , 1999, on behalf of Neiman Marcus, you requested a tariff classification ruling.

The samples you submitted are five silver-plated brass and copper household articles, including a pitcher, candle snuffer, salad serving set, goblet, and toast rack. The silver-plated brass candle snuffer is ornamented by a parrot and leaves made of malachite. The handle of the silver-plated brass pitcher is formed by a malachite lizard, whose tail extends onto the body of the vessel. A smaller malachite lizard decorates the side of the pitcher. The third item is a silver-plated brass two-piece salad serving set, consisting of a large spoon and fork. The last two articles are a silver-plated brass goblet with a twist stem, and a silver-plated copper toast rack.

The applicable subheading for the pitcher and candle snuffer will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of precious or semiprecious stones (natural, synthetic or reconstructed), other, of semiprecious stones, other. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the salad serving set will be 8215.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware, sets of assorted articles containing at least one article plated with precious metal. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. In this case, the rate of duty of the spoon, 4.2 percent ad valorem under 8215.91.6000, will be the highest and will therefore apply to the whole set..

The applicable subheading for the goblet and toast rack will be 7418.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, coated or plated with precious metals. The rate of duty will be 3 percent ad valorem.

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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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