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NY C86385

April 14, 1998

CLA-2-76:RR:NC:N1:113 C86385


TARIFF NO.: 7615.19.9000

Mr. Michael Goetz
Westech, Inc.
101 Alan Drive
Harmony Business Park
Newark, DE 19711

RE: The tariff classification of tableware from India

Dear Mr. Goetz:

In your letter dated April 5, 1998, you requested a tariff classification ruling.

The merchandise is base metal tableware, consisting of baskets made of woven aluminum and brass wire. The baskets will hold glass inserts, such as salad bowls or casseroles. You will not import them with the glassware. Your letter indicates that aluminum is 90% of the weight of the items.

Note 7 to Section XV, HTS, controls the classification of composite articles which consist of more than one base metal. It states:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

The applicable subheading for the baskets 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 3.2 percent ad valorem.

Articles classifiable under subheading 7615.19.9000, HTS, which are products of India 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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