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NY G84417

November 30, 2000

CLA-2-73:RR:NC:N1:113 G84417


TARIFF NO.: 7323.93.0080

Mr. Khem Lall
Federated Merchandising Group
144 Broadway
New York, NY 10018

RE: The tariff classification of tableware from India

Dear Mr. Lall:

In your letter dated November 16, 2000, you requested a tariff classification ruling.

The samples you provided are a number of tableware items. Item VV1087B623 is a stainless steel ice bucket. Five leather straps are wrapped around the outside of the bucket for decoration. Item VV136RT623 is a stainless steel, rectangular tray measuring 14 inches by 7 inches [35.6 cm x 17.8 cm.] The handles and borders are covered with leather. Item VV958LB623 is a stainless steel round bowl, 10 inches in diameter [25.4 cm.] The outside wall of the bowl is covered in leather. Since the leather is primarily for decorative effect, in the opinion of this office, the essential character of the items is the stainless steel.

Your inquiry does not provide enough information for us to give a classification ruling on Item VV511S4623, a 4-piece bar set. The contents of the set as described in the letter and the contents of the set in the sample are not the same, however. Your request for a classification ruling should include detail that is more accurate. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

The applicable subheading for the bucket, bowl and tray will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of stainless steel, other. The rate of duty will be 2 percent ad valorem.

Articles classifiable under subheading 7323.93.0080, HTS, which are products of India, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 212-637-7008.


Robert B. Swierupski

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