CLA-2-96:RR:NC:SP:233 I84110

Me. Kenneth Ree
Nohemy Customs Broker, Inc.
11222 La Cienega Blvd. Suite 135
Inglewood, CA 90304

RE: The tariff classification of coral chips and coral balls from Japan, Korea and the Philippines.

Dear Mr. Ree:

In your letter dated June 18, 2002, on behalf of Kenko world (Nikken), you requested a tariff classification ruling.

The submitted sample consists of coral chips and coral balls. The corals will be used as a decorative ornament on ceramic bowls, etc.

The applicable subheading for the coral chips and coral balls will be 9601.90.8000, Harmonized Tariff Schedule of the United States (HTS), 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). The rate of duty will be 3.7% ad valorem.

Articles classifiable under subheading 9601.90.8000, HTS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP has expired September 30, 2001 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. 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.


Robert B. Swierupski
National Commodity
Specialist Division