The tariff classification of pewterware from Canada

NY 864108 June 24, 1991 CLA-2-83:S:N:N1:113 864108 CATEGORY: Classification TARIFF NO.: 8304.00.0000; 8007.00.1050; 8214.10.0000 Ms. Catherine Purdy Seagull Pewter and Silversmiths P.O. Box 370 Pugwash, Nova Scotia, Canada B0K1L0 RE: The tariff classification of pewterware from Canada Dear Ms. Purdy: In your letter dated May 19, 1991, you requested a tariff classification ruling. The merchandise is various items of pewterware. The items include a letter opener, a business cardholder, bookends, an envelope holder, a stamp dispenser and a placecard holder. All of the items are ornate, but have a definite utility. The "pewter" is an alloy of tin, copper and antimony. The applicable subheading for the letter opener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper knives, letter openers. The rate of duty will be 0.4 cents each plus 6.1% ad valorem. Goods classifiable under subheading 8214.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 0.2 cents each plus 4.2% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the placecard holder will be 8007.00.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, for household, table or kitchen use. The rate of duty will be 3.1% ad valorem. Goods classifiable under subheading 8007.00.1050, HTS, which have originated in the territory of Canada, will be entitled to a 2.1% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the business card holders, bookends, envelope holders and stamp dispensers will be 8304.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for similar office and desk equipment of base metal. The rate of duty will be 5.7% ad valorem. Goods classifiable under subheading 8304.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.9% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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