CLA-2-73:RR:NC:N1: L82488 113
Ms. Jodi C. Latner
Livingston International Trade Services
Gateway Executive Park
3556 Lakeshore Road, Suite 200
Buffalo, NY 14219
RE: The tariff classification of tea kettles from Thailand
Dear Ms. Latner:
In your letter dated February 8, 2005, you requested a tariff classification ruling.
The sample you provided is the Copco Fusion Stainless Steel Tea Kettle, item 2502-8307. The teakettle is made of both stainless steel and enamel-on-steel. It holds up to 2.5 quarts of water. In your submission, you state that the item is in principal value of the stainless steel.
The applicable subheading for the tea kettle will be 7323.93.0015, 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, of stainless steel, cooking and kitchenware, teakettles. The rate of duty will be 2 percent ad valorem.
Articles classifiable under subheading 7323.93.0015, HTS, which are products of Thailand 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".
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division