The tariff classification of a pie tin basket from the Philippines

NY B89950 October 3, 1997 CLA-2-76:RR:NC:MM:113 B89950 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Mr. Tobias Henderson Bath and Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a pie tin basket from the Philippines Dear Mr. Henderson: In your letter dated September 23, 1997, you requested a tariff classification ruling. The merchandise is a reusable pie tin basket. The base of the item is a 9-inch pie tin, but it has a wire handle attached to it in an arc across its diameter. The tin itself is of aluminum, and the wire is of steel. The item is in chief weight of aluminum. The applicable subheading for the pie tin basket will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of aluminum, other, other. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7615.19.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division