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NY C84595

March 11, 1998

CLA-2-71:RR:NC:N1:113 C84595


TARIFF NO.: 7114.20.0060

Mr. Lundy Voris
P.O. Box 72
Needham, IN 46162

RE: The tariff classification of decorative articles from Morocco

Dear Mr. Voris:

In your undated letter, received in this office on February 25, 1998, you requested a tariff classification ruling.

The merchandise is several decorative articles, made of iron and inlaid with silver, gold or platinum designs. The plate, duck, and gazelle figurines are hand- hammered iron with silver inlaid designs. The urn is hand-hammered iron with gold and platinum inlaid designs. The items are for decorative purposes only and come in a variety of sizes.

Note 7 to Section XIV, Chapter 71 of the Harmonized Tariff Schedule of the United States, states that "throughout the Nomenclature the expression metal clad with precious metal means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal .... The expression also covers base metal inlaid with precious metal."

The applicable subheading for the decorative articles will be 7114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares, of precious metal or of metal clad with precious metal, of base metal clad with precious metal, other. The rate of duty will be 3.6 percent ad valorem.

Articles classifiable under subheading 7114.20.0060, HTS, which are products of Morocco 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.


Robert B. Swierupski

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