CLA-2-71:OT:RR:NC:N1:113
Ms. Johanna Fritsche
Ysenberg e.U.
Tschapina 10
A-6707 Burserberg
Austria
RE: The tariff classification of cigar rests from Austria
Dear Ms. Fritsche:
In your letter dated July 3, 2008, you requested a tariff classification ruling on two models of cigar rests. Photographs of the items were submitted for our review.
The merchandise is identified in your letter as Ysenbed Cigar Rests. The cigar rests are available in two models. The first model is made of sterling silver and the second model is made of sterling silver with 23 carat gold plating. Each cigar rest measures approximately 11.8 inches in length by 1.1 inches in width and weighs approximately 1.6 ounces. Each model is reproduced approximately 20 to 100 times at minimum. You state in your letter that due to the raw materials used, the dimensions and prices vary. You also indicate that a cigar rest can be made according to a customer’s demands. For the purposes of this ruling letter, it is assumed that each cigar rest is made of silver whether or not plated with gold. In the event that a cigar rest is not made of silver, the classification determination in this ruling letter does not apply to the article.
The applicable subheading for the cigar rests will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal whether or not plated or clad with precious metal, of silver, articles not elsewhere specified or included of a type used for household, table or kitchen use, all the foregoing and parts thereof, of silver, other. The rate of duty will be 3 per cent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division