CLA-2-74:RR:NC:MM:113 C84246

Ms. Kristen Gibson
Bath and Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a silver-plated tray from India

Dear Ms. Gibson:

In your letter dated February 3, 1998, you requested a tariff classification ruling.

The merchandise is a silver-plated brass tray (style #108453). The tray measures 7 inches square, and has a fluted edge. We note that the sample you enclosed was not legally marked with the country of origin. We suggest that, before importing the goods, you contact your local port for advice on how to mark the item.

The applicable subheading for the silver-plated tray will be 7418.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of copper, other, coated or plated with precious metals. The rate of duty will be 3.2 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
Director
National Commodity
Specialist Division