NY 842152

June 26, 1989

CLA-2-74:S:N:N1:113 842152

CATEGORY: Classification

TARIFF NO.: 7418.10.0000

Mr. T. A. Schofield
A. N. Deringer, Inc.
R.D. #1 - Box W-432
Alexandria Bay, NY 13607-9798

RE: The tariff classification of silver plated nickel silver household articles from Canada.

Dear Mr. Schofield:

In your letter dated June 5, 1989 you requested a tariff classification ruling on behalf of Morton-Parker Ltd., Trenton, Ontario, Canada.

The items are coffee pots, cream pitchers, sugar bowls, water pitchers, and sauce boats. All of these items are manufactured from nickel silver and are electrolytically silver plated. You state that the nickel silver is an alloy composed of 88 percent copper and 12 percent nickel.

The applicable subheading for the coffee pots, cream pitchers, sugar bowls, water pitchers, and sauce boats will be 7418.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles of copper coated or plated with precious metals. The rate of duty will be 4 percent ad valorem.

Pursuant to Public Law No. 100-449 (United States/Canada Free Trade Agreement), the rate of duty for Canada will be 3.6 percent ad valorem upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport