The tariff classification of a sugar and creamer set from China.

NY I89247 December 12, 2002 CLA-2-73:RR:NC:N1:113 I89247 CATEGORY: Classification TARIFF NO.: 7323.99.1000 Mr. Danny Gabriel Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a sugar and creamer set from China. Dear Mr. Gabriel: In your letter dated December 3, 2002, you requested a ruling on tariff classification. The sample you provided is a sugar and creamer set, item PP#255030. The items are made principally of silver-plated steel. The creamer is 6.5 cm high and 5.5 cm. in diameter at its top. The sugar bowl with lid is 9 cm. high and 5.5 cm. in diameter at its top. The applicable subheading for this product will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, coated or plated with precious metal, coated or plated with silver. The general rate of duty will be free . 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division