NY 865567
AUG 14 1991

CLA-2-80:S:N:N1:113 865567

Ms. Catherine Purdy
Seagull Pewter and Silversmith
P.O.B. 370
Pugwash, Nova Scotia, Canada
BOK1LO

RE: The tariff classification of pewter tableware from Canada

Dear Ms. Purdy:

In your letter dated May 29, 1991, you requested a tariff classification ruling.

Your descriptive literature indicates that you will be importing pewter trivets, pewter napkin holders, pewter dish- trays, pewter hurricane lamps, and pewter pate knives.

The applicable subheading for the pewter trivets and pewter napkin holders will be 8007.00.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, used for household, table or kitchen use. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 8007.00.1050, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the pewter dish-tray will be 8007.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, used for household, table or kitchen use. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 8007.00.1010, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the pewter hurricane lamp will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, not of brass. The rate of duty will be 7.6 percent ad valorem.

Goods classifiable under subheading 9405.50.4000, HTS, which have originated in the territory of Canada, will be entitled to a 5.3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the pewter pate knives will be 8215.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for spoons, forks, butter-knives, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 8215.99.5000, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) 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