CLA-2-71:RR:NC:N1:113 G85168
Mr. Khozaim Basrai
Kasbah
43 Georgia Street
East Northport, NY 11731
RE: The tariff classification of silver articles from Pakistan
Dear Mr. Basrai:
In your letter dated December 6, 2000, you requested a tariff classification ruling.
The merchandise is decorative silver articles. Item K-NJ-B is a silver butterfly decoration, 2.5 inches in length, 0.75 inches in height, and 2.25 inches in width [6.35 cm. x 1.9 cm x 5.72 cm.] Item K-NJ-F is a silver fish decoration, 3.5 inches in length, 2.5 inches in height and 1 inch in width [8.9 cm. x 6.35 cm. x 2.54 cm.] Item K-NJ-NH is a silver napkin sleeve or ring, 2 inches in length, 1.125 inches in height and 1 inch in width [5.08x 2.86 x 2.54 cm.] None of these items may be used for adornment.
The applicable subheading for the napkin ring will be 7114.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: of silver, whether or not plated or clad with other precious metal: articles not elsewhere specified or included of a type used for household, table or kitchen use; of silver: sterling silver tableware. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the butterfly and fish will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal: of silver, whether or not plated or clad with other precious metal: articles not elsewhere specified or included of a type used for household, table or kitchen use; of silver: other. The rate of duty will be 3 percent ad valorem.
Articles classifiable under subheadings 7114.11.5000 and 7114.11.6000, HTS, which are products of Pakistan, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division