The tariff classification of a food cover from the Philippines

NY D86943 January 25, 1999 CLA-2-73:RR:NC:MM:113 D86943 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Tammy Locke Wholesale Supply Company, Inc. International Department 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of a food cover from the Philippines Dear Ms. Locke: In your letter dated January 8, 1999, you requested a tariff classification ruling. The merchandise is a dome-shaped mesh food cover made of galvanized steel. It measures 15 inches in diameter and is decorated with embroidered flowers, bees, and ladybugs. The applicable subheading for the mesh cover will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel. The rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, 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