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NY N005196




January 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7114.11.6000

Ms. Ruby H. Chan
Williams-Sonoma, Inc.
151 Union Street, 1 Ice House
San Francisco, CA 94111

RE: The tariff classification of salt cellar with spoon from the Philippines.

Dear Ms. Chan:

In your letter dated January 8, 2007, you requested a tariff classification ruling.

The merchandise is described in your letter as a silver-plated scallop shell salt cellar with a silver-plated brass spoon, item number 9014564. The scallop shell is cleaned and dried, and conductive paint (copper powder) is applied to the surface of the shell. The shell is dipped into copper and nickel for 5 seconds each. Then the shell is dipped into silver to achieve a silver deposit of 4 microns. The spoon is made from a wax molding where brass is poured onto the mold. The spoon is dipped into copper and nickel for 5 seconds each. Then the spoon is dipped into silver to achieve a silver deposit of 4 microns.

The applicable subheading for the salt cellar with spoon will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal whether or not plated or clad with precious metal, of silver, articles not elsewhere specified or included of a type used for household, table or kitchen use, all the foregoing and parts thereof, of silver, other. The rate of duty will be 3 per cent ad valorem.

Articles classifiable under subheading 7114.11.6000, HTSUS, which are products of the Philippines 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 our Web site at www.cbp.gov and search for the term "GSP".

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

You also asked for a marking ruling. In order to issue a marking ruling on the salt cellar with a spoon, we need additional information. Please submit a sample of the item in the condition it will be imported with the retail packaging.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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