CLA-2-96:RR:NC:SP:233 E85837

Mr. Craig Uhler
c/o Susan Eccleston
P.O. Box 700432
San Jose, CA 95170

RE: The tariff classification of bone carvings from Vanuatu and Australia.

Dear Mr. Uhler:

In your letter dated July 19, 1999, you requested a tariff classification ruling.

The items to be imported consist of bone carvings. The carvings are made from cleaned and highly polished beef bone, with polyester thread used for bindings.

The applicable subheading for the bone carvings will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked ivory, bone...and other animal carving material, and articles of these materials...other: of bone. 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 Lawrence Mushinske at 212-637-7061.


Robert B. Swierupski
National Commodity
Specialist Division