CLA-2-73:S:N:N3:113 801322
Ms. Karen L. Brown
The Copper Caleche
150 Saratoga Drive
San Antonio, TX 78213
RE: The tariff classification of silver-plated household articles from Great Britain
Dear Ms. Brown:
In your letter dated August 5, 1994, you requested a tariff classification ruling.
The merchandise is a variety of silver-plated steel, copper, brass and tin household articles. The items are:
ITEM MODEL
Coffee and Tea Set SP270
coffee pot
tea pot
creamer
sugar
Cafe au Lait Set SP271
Tankards SP007, SP191, SP288, SP290, SP294, SP298, SP406, SP416, SP611, T1 1/2PT T2PT, T2 1/2 PT
Goblets SP4, SP22, SP23, SP25, SP 25 pair, SP289, SP505, SP506, SP507, SP508
Pitcher T1PT
Cocktail Shaker SP5
Trays SP1 10", SP9 13", SP2 12", SP3 12",
SP4 15", SP5 18", SP9 13", SP14 15", SP23 12", SP24 14", SP26 12", SP27 8", SP51 7", SP51 10", SP51 12", SP52 12", SP53 15", SP54 18", SP77 4", SP77 7", SP77 8 1/2", SP 79 10 1/2", SP79 13", SP208 18", SP210 15", SP240 18", SP241 18", Boulton and Watt, Chippendale, Paul De Lamerie
Salvers SP18 10", SP20 12", SP54 11 1/2",
SP54 16", SP70 10"
The applicable subheading for the above items made of steel will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, coated or plated with silver. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the above items made of brass or copper will be 7418.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles of copper, coated or plated with precious metals. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the above items made of tin will be 8007.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, other. The rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport