CLA-2-73:S:N:N3:113 810024
Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001
RE: The tariff classification of a silver-plated serving tray with
gold-plated trim from China and a chrome-plated candy dish
from Taiwan
Dear Mr. Coe:
In your letter dated May 5, 1995, you requested a tariff
classification ruling.
The merchandise consists of two items of tableware. The first
is a silver-plated serving tray with gold-plated trim (SKU no.
F2916, vendor no. PT 771/T115E). We assume that it is made of
steel, other than stainless steel. The body of the tray is coated
with silver; the plating of gold on the handles and outside edge is
incidental.
The second item is a two-tier chrome plated candy dish (SKU no
F5177, vendor no. PT 771/T5002CH). We assume that it is also made
of steel, other than stainless steel.
The applicable subheading for the tray will be 7323.99.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for table. kitchen or other household articles, of iron or
steel, other, coated or plated with precious metal, coated or
plated with silver. The rate of duty will be 3.2 percent ad
valorem.
The applicable subheading for the candy dish will be
7323.99.9030, Harmonized Tariff Schedule of the United States
(HTS), which provides for table. kitchen or other household
articles, of iron or steel, other, not coated or plated with
precious metal, other, other, kitchen or tableware suitable for
food or drink contact. The rate of duty will be 3.4 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport