The tariff classification of a silver-plated tea set from India

NY 812881 August 1, 1995 CLA-2-74:S:N:N3:113 812881 CATEGORY: Classification TARIFF NO.: 7418.10.1000 Ms. Rose Althoff Midwest of Cannon Falls, Inc. 32057 64th Avenue P.O. Box 20 Cannon Falls. MN 55009-0020 RE: The tariff classification of a silver-plated tea set from India Dear Ms. Althoff: In your letter dated July 12, 1995, you requested a tariff classification ruling. The merchandise is item 2221C96W3, mini silver-plated tea set. The set contains a serving tray (9" x 6"); a tall tea pot (4 3/4"); a small tea pot (4"); and, a creamer and a sugar bowl with lid. Each of the items is made of silver-plated brass. The applicable subheading for the tea set 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 duty rate will be 3.8 percent ad valorem. Articles classifiable under subheading 7418.10.1000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. 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