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NY J89258




September 25, 2003

CLA-2-73:RR:NC:N1:113 J89258

CATEGORY: CLASSIFICATION

TARIFF NO.: 7324.10.0000; 7326.90.8587

Ms. Magdalena Fernandez Correa
1461 Wilson Ave.
San Juan, PR 00912

RE: The tariff classification of sinks from Argentina.

Dear Ms. Fernandez Correa:

In your letter, received on September 18, 2003, you requested a ruling on tariff classification.

The merchandise is stainless steel sinks, imported with accessories. The sinks consist of single, double, and triple sinks, both over- and under-mounted, of different measurements. Some models include plastic connections, drainers, wood boards, plate drainers and liquid soap dispensers. Some models include a stainless steel wastebasket.

The applicable subheading for the sinks and their accessories, when imported retail packaged together, will be 7324.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware, of iron or steel, sinks and wash basins, of stainless steel. The general rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the waste basket, whether imported separately or together with the sinks, will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

Articles classifiable under the above subheadings, HTS, which are products of Argentina may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and search for the term "GSP".

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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