CLA-2-73:RR:NC:N1:113 E84658

Ms. Michele I. Smith
Sears, Roebuck and Co.
Import Department, Dept. 733IMP
3333 Beverly Road, BC 172A-A
Hoffman Estates, IL 60179

RE: The tariff classification of baskets from China

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a tariff classification ruling.

The samples you provided are of silver-plated metal baskets. Stock number 93199 is a square basket without a handle. It comes in three sizes: small (7.25 inches by 3.75 inches, medium (8.25 inches by 4.25 inches) and large (9.5 inches by 4.75 inches). Stock number 93272 is a star-shaped basket, again in three sizes: small (5 inches by 2.25 inches), medium (7.75 inches by 2.75 inches) and large (9.75 inches by 3 inches).

The applicable subheading for the baskets will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, coated or plated with precious metal, coated or plated with silver. The rate of duty will be free. 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