CLA-2-96:RR:NC:SP:233 M82072

Ms. Leslie A. Parmann
Town & Country Linen Corp.
475 Oberlin Ave. South
Lakewood, NJ 08701

RE: The tariff classification of buffalo bone napkin rings from India.

Dear Mr. Parmann:

In your letter dated March 31, 2006, you requested a tariff classification ruling.

The submitted sample is a boxed set of 4 napkin rings, SKU 225219NR4. The rings are made of buffalo bone, the scientific name for which is bos berubalis.

The applicable subheading for the buffalo bone napkin rings will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Of bone, horn, hoof, whalebone, quill or any combination thereof.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division