CLA-2-73:RR:NC:N1:113 R01387
Mr. Richard Lee Jones
John S. James Co.
2702 Azalea Drive
Charleston, SC 29405
RE: The tariff classification of a bar measure/jigger from India.
Dear Mr. Jones:
In your letter dated February 3., 2005, you requested a ruling on behalf of Le Creuset of America on tariff classification.
The merchandise is the Screwpull Bar Measure/Jigger, item BW-101. The jigger is double-ended, with a shot size is 1-1/2 oz on top & 3/4 oz. on bottom. It is made of 18/10 stainless steel.
The applicable subheading for this product will be 7323.93.0060, 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, of stainless steel cooking and kitchen ware, other, kitchen ware. The general rate of duty will be 2 percent ad valorem.
Articles classifiable under subheading 7323.93.0060, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division