CLA-2-79:RR:NC:N1:113 R00603
Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a silver-plated cup from China.
Dear Mr. Crago:
In your letter dated July 21, 2004, you requested a ruling on tariff classification.
The merchandise is item C029GA00405, a heart-to-heart goblet. The goblet is silver-plated, stands 8 3/8-inches high and can be separated into interlinking halves. It is a popular item for weddings. In your letter, you suggest that the item be classified in heading 7115, HTS, as an other article of precious metal or of metal clad with precious metal. A plated article, however, does not conform to the requirements of that heading as set out in Section XIV, Notes 6 and 7.
The applicable subheading for this product will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The general rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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