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NY C81444
December 2, 1997
CLA-2-96:RR:NC:SP:233 C81444
CATEGORY:
CLASSIFICATION
TARIFF NO.:
9601.90.2000
Mr. Robert E. Runyon
RT #3 Box 350
Noahlord Lane
Old Town, FL 32680
RE:
The tariff classification of various articles of seashell from the Philippines.
Dear Mr. Runyon:
In your letter dated September 24, 1997, you requested a tariff classification ruling. We regret the delay in responding.
The items to be imported consist of various sized ornamental shell trees and shell wall hangers. You have submitted three samples: one small shell tree, one oval with pot/bamboo buri wrapping and one pot with shell buri wrapping. You have also submitted eleven photographs of various shell wall hangers and shell trees. All items are made of the same materials. The shells used are scallops, cowries, tiger cowry, babylonia areolata, cones green turbo and vole. The wood used is driftwood which is painted black. The components are held together with copper wire. The articles are handmade by local people. The essential character of the articles is derived from the seashells.
The applicable subheading for the articles of seashell will be
9601.90.2000
, Harmonized Tariff Schedule of the United States (HTS), which provides for worked shell and articles thereof. The rate of duty will be 1.4% ad valorem.
Articles which are classifiable under subheading
9601.90.2000
,.: 9601.90.20 - Shell, worked and articles thereof