The tariff classification of Zhostovo Trays from the USSR

NY 870499 January 21, 1992 CLA-2-73:S:N:N1:113 870499 CATEGORY: Classification TARIFF NO.: 7323.99.5000; 7323.99.9000 Mr. Brian Wilder NW Enterprises 4830 West Kennedy Boulevard, Suite 333 Tampa, FL 33609 RE: The tariff classification of Zhostovo Trays from the USSR Dear Mr. Wilder: In your letter dated January 6, 1991, you requested a tariff classification ruling. The merchandise is a serving tray. It is made either of steel sheet or tinplate, and is hand painted and lacquered with floral motif. Despite its decorative appearance, it is still usable as a serving tray. The applicable subheading for the tray, if made of tinplated steel, will be 7323.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles, of iron or steel, not coated or plated with precious metal, of tinplate. The rate of duty will be 40% ad valorem. The applicable subheading for the tray, if made of steel, will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen and other household articles, not coated or plated with precious metal, other. The rate of duty will be 40% 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