CLA-2-56:OT:RR:NC:TA:351
Ms. Imee-Rose Tagaca Chellevold
Laguna Miracle Berries USA, LLC
2559 East Gary Street
Mesa, AZ 85213
RE: The tariff classification of miracle berry, an abaca basket, and capiz shell ornament from the Philippines
Dear Ms. Chellevold:
In your letter dated October 12, 2012, you requested a tariff classification ruling.
You submitted three samples: a basket woven from abaca yarn, your so-called miracle berry product, and a capiz shell ornament shaped to resemble a leaf. You state in your letter that each of these items will be imported separately, and then assembled in the United States for Laguna Miracle Berries USA, LLC. The berry was the subject of New York Ruling Letter N232815, which classified it in subheading 0813.40.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit, dried, other than that of headings 0801 to 0806 … other fruit.
The basket is made from two-ply abaca yarn that is of twisted construction. The diameter of the yarn is approximately 1mm. The yarn is wound into an oval shape with a woven hinged top. The basket itself measures approximately 2"L x 1-1/2”W x 2"H; the cap-top of the basket is held closed with two strips of the yarn.
The applicable subheading for the abaca basket will be 5609.00.2000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: of vegetable fibers, except cotton. The rate of duty will be Free.
The leaf ornament is composed of a leaf-shaped piece of translucent oyster shell known as capiz. The capiz is fitted into leaf-shaped gold colored wire. A metal loop enables it to be hung.
The applicable subheading for the leaf ornament will be 9601.90.2000, HTSUS, which provides for worked ivory, bone, tortoise-shell, antlers, coral, mother-of-pearl and other carving material, and articles of these materials (including articles obtained by molding): Other: worked shell and articles 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/.
The samples will be retained by this office.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division