CLA-2-73:S:N:N1:113 870499
Mr. Brian Wilder
NW Enterprises
4830 West Kennedy Boulevard, Suite 333
Tampa, FL 33609
RE: The tariff classification of Zhostovo Trays from the USSR
Dear Mr. Wilder:
In your letter dated January 6, 1991, you requested a tariff
classification ruling.
The merchandise is a serving tray. It is made either of steel sheet or
tinplate, and is hand painted and lacquered with floral motif. Despite its
decorative appearance, it is still usable as a serving tray.
The applicable subheading for the tray, if made of tinplated steel, will
be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which
provides for table, kitchen and other household articles, of iron or steel,
not coated or plated with precious metal, of tinplate. The rate of duty will
be 40% ad valorem.
The applicable subheading for the tray, if made of steel, will be
7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which
provides for table, kitchen and other household articles, not coated or
plated with precious metal, other. The rate of duty will be 40% 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