The tariff classification of a silver-plated serving tray with gold-plated trim from China and a chrome-plated candy dish from Taiwan

NY 810024 May 16, 1995 CLA-2-73:S:N:N3:113 810024 CATEGORY: Classification TARIFF NO.: 7323.99.1000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, Michigan 49355-0001 RE: The tariff classification of a silver-plated serving tray with gold-plated trim from China and a chrome-plated candy dish from Taiwan Dear Mr. Coe: In your letter dated May 5, 1995, you requested a tariff classification ruling. The merchandise consists of two items of tableware. The first is a silver-plated serving tray with gold-plated trim (SKU no. F2916, vendor no. PT 771/T115E). We assume that it is made of steel, other than stainless steel. The body of the tray is coated with silver; the plating of gold on the handles and outside edge is incidental. The second item is a two-tier chrome plated candy dish (SKU no F5177, vendor no. PT 771/T5002CH). We assume that it is also made of steel, other than stainless steel. The applicable subheading for the tray 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, other, coated or plated with precious metal, coated or plated with silver. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the candy dish will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for table. kitchen or other household articles, of iron or steel, other, not coated or plated with precious metal, other, other, kitchen or tableware suitable for food or drink contact. The rate of duty will be 3.4 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