CLA-2-05:OT:RR:NC:N2:231
Mr. Michael Gold
Marketing & Sales, Inc.
98-501 Koauka Loop
Aiea, HI 96701
RE: The tariff classification of Puka Shells from Philippines
Dear Mr. Gold:
In your letter dated December 21, 2022, you requested a tariff classification ruling.
The subject merchandise is Puka Shells. The shells, which are apexes of cone snail shells, are naturally occurring bead-like objects collected on beaches. Most of the shells possess a hole in the center, but those without them will have small holes drilled in the center. The shells are to be sold to consumers in various quantities for use in craft hobbies or for shell jewelry.
The applicable subheading for the Puka Shells will be 0508.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division