NY 865568
Sep 9 1991

CLA-2-80:S:N:N1:113 865568

Ms. Catherine Purdy
Seagull Pewter and Silversmith
Pugwash, Nova Scotia, Canada
BOK 1LO

RE: The tariff classification of pewter tableware from Canada

Dear Ms Purdy:

In your letter dated May 31, 1991 you requested a tariff classification ruling.

Your descriptive literature indicates that you will be importing pewter egg cups, a pewter and glass salt and pepper shaker set with pewter tray, pewter cardholder, and a small decorated pewter tray-dish.

The applicable subheading for the pewter egg cups, and the pewter salt and pepper shaker set with tray, will be 8007.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin of a type used for household, table or kitchen use, suitable for food or beverage service. 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 cardholder and pewter tray-dish, will be 8007.00.1050 HTS, which provides for articles of tin of a type used for household, table or kitchen use, other. 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 U.S.- 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