CLA-2-82:S:N:N3:119 805579
Mr. Carlos Gerardo Gil
International Trade and Commerce, Inc.
102 E. Calton Rd. Suite 5
Laredo, TX 78041
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of silver plated stainless steel
flatware from Mexico
Dear Mr. Gil:
In your letter dated December 19, 1994 you requested a ruling
on the status of silver plated stainless steel flatware from Mexico
under the NAFTA. The request is being made on behalf of Vitrocrisa
Cubiertos S.A.,
Santa Clara, Edo. de Mexico.
The merchandise to be imported consists of stainless steel knives, forks
and spoons manufactured in Taiwan and shipped to Mexico to be silver
plated. Stainless steel flatware and silver plated flatware are both
classifiable in Chapter 82 of the Harmonized Tariff Schedule.
The applicable tariff provision for the silver plated knives will be
8211.91.1000, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for table knives having fixed blades, and parts
thereof: knives with silver-plated handles. The general rate of duty will
be 0.5 cent each plus 3.8 percent.
The applicable tariff provision for the silver plated forks will be
8215.91.3000, HTSUSA, which provides for forks plated with precious metal.
The general rate of duty will be 0.2 cent each plus 3.2 percent.
The applicable tariff provision for the silver plated spoons will be
8215.91.6000, HTS, which provides for spoons and ladles plated with
precious metal. The general rate of duty will be 5.6 percent.
The merchandise does not qualify for preferential treatment under the
NAFTA because one or more of the non-originating materials used in the
production of the goods will not undergo the change in tariff
classification required by General Note 12(t)/82, HTSUSA [A change to 8201
through 8215 from any other Chapter].
This ruling is being issued under the provisions of Part 181 of the
Customs Regulations (19 C.F.R. 181).
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.
Should you wish to request an administrative review of this ruling,
submit a copy of this ruling and all relevant facts and arguments within 30
days of the date of this letter, to the Director, Office of Regulations and
Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court,
Washington, D.C. 20229.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport