NY 864708
Jul 17 1991
CLA-2-73:S:N:N1:113 864708
Mr. Richard D. Forman
Ben Forman and Sons, Inc.
201 Water St.
Brooklyn, NY 11201
RE: The tariff classification of tableware from Hong Kong and
Mexico
Dear Mr. Forman:
In your letter dated June 25, 1991, you requested a tariff
classification ruling.
The merchandise consists of various tableware. The
descriptive literature shows serving trays, ice buckets, tea and
coffee pots, gravy boats, cake plates, and similar items used in
the serving of food. In a telephone conversation with this
office, you indicated that the items would be made of silver-
plated steel, silver- or gold-plated brass, or unplated
stainless steel.
The applicable subheading for the silver-plated steel
tableware 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...coated or plated with
silver. The rate of duty will be 4% ad valorem.
The applicable subheading for the stainless steel tableware
will be 7323.93.0080, Harmonized Tariff Schedule of the United
States (HTS), which provides for table, kitchen, or other
household articles of iron or steel... of stainless steel. The
rate of duty will be 3.4% ad valorem.
The applicable subheading for the silver- or gold-plated
brass tableware will be 7418.10.1000, Harmonized Tariff Schedule
of the United States (HTS), which provides for table, kitchen or
other household articles of copper, coated or plated with
precious metal. The rate of duty will be 4% ad valorem.
Articles classifiable under subheadings 7323.99.1000,
7323.93.0080, and 7418.10.1000, HTS, which are products of Mexico
are entitled to duty free treatment under the Generalized System
of Preferences (GSP) upon compliance with all applicable
regulations.
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