CLA-2-71:OT:RR:NC:N1:113
Ms. Martha Patricia Benitez
7923 Lincoln Dr.
Philadelphia, PA 19118
RE: The tariff classification of a cracker server, saw server, butter spreader, butter and pate spreader, cheese server, spork and spoons from Colombia
Dear Ms. Benitez:
In your letter dated February 12, 2008, you requested a tariff classification ruling. You have provided copies of photographs of the items for which you are requesting a ruling. You have also submitted a sample of the sterling silver and bamboo butter and pate spreader for our review.
The items for which you are requesting a ruling include a sterling silver cracker server with a bamboo handle, a sterling silver saw server with a bamboo handle, a sterling silver butter spreader with a bamboo handle, a sterling silver butter and pate spreader with a bamboo handle, a sterling silver olive spoon with a bamboo handle, a sterling silver cheese server with a bamboo handle, a sterling silver spoon with a ceramic handle and a sterling silver spork with a ceramic handle. You have indicated that the cracker server measures approximately 6.5 inches in length, the saw server measures approximately 5 inches in length, the butter spreader measures approximately 5 inches in length, the butter and pate spreader measures approximately 5 inches in length, the olive spoon measures approximately 6 inches in length and the cheese server measures approximately 7 inches in length. You have stated that each of the items will be imported separately.
Your sample will be returned as requested.
The applicable subheading for the sterling silver and bamboo cracker server, saw server, butter spreader, butter and pate spreader, cheese server, and sterling silver and ceramic spork will be 7114.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal whether or not plated or clad with precious metal, of silver…articles not elsewhere specified or included of a type used for household, table or kitchen use, all the foregoing and parts thereof, of silver, sterling silver tableware. The rate of duty will be 3.3 per cent ad valorem.
The applicable subheading for the sterling silver and bamboo olive spoon, and the sterling silver and ceramic spoon will be 7114.11.4000, HTSUS, which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal whether or not plated or clad with precious metal, of silver…spoons and ladles, other. The rate of duty will be 3.5 per cent ad valorem.
Articles classifiable under subheading 7114.11.4000 and 7114.11.5000, HTSUS, which are products of Colombia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division