CLA-2-76:RR:NC:MM:113 C86856
Ms. Rosy Curbelo
Almacenes Pitusa, Inc.
Call Box 839
Hato Rey Station
San Juan, P.R. 00919-0839
RE: The tariff classification of aluminum cooking and tableware
from the Dominican Republic
Dear Ms. Curbelo:
In your letter dated February 18, 1998, received in this
office on May 4, 1998, you requested a tariff classification
ruling.
The merchandise consists of a variety of cast aluminum
household articles. Item # 113-01-3207 is an aluminum mug. In an
earlier ruling on this merchandise, we inadvertently omitted the
paragraph relating specifically to the classification of this
mug. We correct that omission in this letter. Item 113-01-0902 is
an aluminum coffeepot with cover. It appears to be an espresso
maker. Item 113-01-0905 is an aluminum drip coffee maker. It
consists of a stand for a coffee mug that also holds a strainer
above the mug. The coffee grounds are placed in the strainer, and
boiling water is poured through them into the mug. Item # 113-01-0909 is an aluminum bain marie for preparing custard. The items
do not have a non-stick interior coating.
The applicable subheading for the aluminum mug will be
7615.19.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles, of aluminum, other, other. The rate of duty will be 3.2
percent ad valorem.
The applicable subheading for the balance of the items will
be 7615.19.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for table, kitchen or other household
articles, of aluminum, other, cooking ware, not enameled or
glazed and not containing non-stick interior finishes, cast. The
rate of duty will be 3.3 percent ad valorem.
Articles which are classifiable under subheading
7615.19.9000 and subheading 7615.19.5000, HTS, which are products
of the Dominican Republic are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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