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NY J81438




March 6, 2003

CLA-2-71:RR:NC:N1:113 J81438

CATEGORY: CLASSIFICATION

TARIFF NO.: 7114.11.6000

Mr. Ricardo Ferreyros
Silvereign
14064 E. Fair Ave.
Centennial, CO 80111

RE: The tariff classification of funeral urns from Peru.

Dear Mr. Ferreyros:

In your letter dated February 15, 2003, you requested a ruling on tariff classification.

The merchandise is a sterling silver funeral urn. The items, the Eternal and the Classique, are handcrafted. You have suggested that the items be classified in heading 7115, HTS, but they are more specifically provided for in heading 7114, HTS.

The applicable subheading for this product will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: of silver, whether or not plated or clad with other precious metal: articles not elsewhere specified or included of a type used for household, table or kitchen use; of silver: other. The general rate of duty will be 3 percent ad valorem.

Articles classifiable under subheading 7114.11.6000, HTS, which are products of Peru, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

Articles classifiable under subheading 7114.11.6000, HTS, which are products of Peru may be entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. The ATPA is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on ATPA, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "ATPA".

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

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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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