The tariff classification of a silver-plated serving tray with gold-plated handles from Taiwan

NY 895774 March 23, 1994 CLA-2-73:S:N:N3:113 895774 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 handles from Taiwan Dear Mr. Coe: In your letter dated March 11, 1994, you requested a tariff classification ruling. The merchandise is a silver-plated serving tray with gold-plated handles (SKU no. F1557, vendor no. PT 724/807MGH). We assume from the comments in your letter that it is made of steel, other than stainless steel. The entire body of the tray is coated with silver, providing it with its essential character. The plating of gold on the handles is incidental. 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 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