CLA-2-73:RR:NC:MM:113 B85769
Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue, 33rd floor
New York, NY 10167-3397
RE: The tariff classification of a relish tray from China
Dear Mr. Murphy:
In your letter dated May 14, 1997, on behalf of Syratech, you requested a tariff classification ruling.
The merchandise is a silver-plated steel relish tray (item number 99115807). Approximately 16 inches in diameter, the round tray rotates upon a 2.5 inch high base. It has 5 fitted lead crystal dishes measuring approximately 6.5 inches long by 3.25 inches wide by .75 inch high each. In the center of the tray is a sixth compartment covered by a silver-plated steel lid. In the opinion of this office, the essential character of this article is imparted by the metal.
The applicable subheading for the relish tray 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 1.6 percent ad valorem.
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 212-466-2084.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division