CLA-2-05:S:N:N7:236 813198

Mr. Robert A. Hartman
William A. Flegenheimer
Customs Broker
11048 south La Cienega Blvd.
Inglewood, CA 90304

RE: The tariff classification of Live Coral from Inonsia.

Dear Mr. Hartman:

In your letter dated July 28, 1995, on behalf of your client Aquaco Inc., you requested a tariff classification ruling.

The applicable subheading for the Live Coral will be 0508.00.000, Harmonized Tariff Schedule of the United States (HTS), which provides for coral. The rate of duty will be Free.

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