CLA-2-05:RR:NC:SP L84025

Mr. Steve Halaburda
BXC, Inc.
870 Springfield Road South
Union, N.J. 07083

RE: The tariff classification of unworked seashells from India

Dear Mr. Halaburda:

In your letter dated April 8, 2005, on behalf of your client, Flora Classique, you requested a tariff classification ruling.

The sample you submitted consists of various shaped, small and medium sized seashells.

The applicable subheading for the unworked seashells will be 0508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof. The rate of duty will be Free.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division