Ms. Martha Patricia Benitez
7923 Lincoln Dr.
Philadelphia, PA 19118
RE: The tariff classification of a tray, spoon, vase and basket from Colombia.
Dear Ms. Benitez:
In your letter dated February 12, 2008, you requested a tariff classification ruling.
You have submitted photographs and cost breakdowns for four items. The first is an oval tray made of mother of pearl with sterling silver handles. The second is a spoon made of seashell with a sterling silver handle. The third is a ceramic vase with the edge and base made of sterling silver. The last item is a basket or bowl made of straw and fique that are vegetable fibers with sterling silver handles.
The applicable subheading for the mother of pearl tray will be 9601.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, mother-of-pearl and other carving material, and articles of these materials, Other”. The duty rate will be 3.7% ad valorem.
The applicable subheading for the seashell spoon will be 9601.90.2000, HTSUS, which provides for “Worked shell and articles thereof”. The duty rate will be free. The applicable subheading for the ceramic vase will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other”. The duty rate will be 6% ad valorem.
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/.
Articles classifiable under subheading 9601.90.8000 and 6913.90.5000, HTSUS, which are products of Colombia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Regarding the straw basket or bowl, please submit a complete breakdown of the materials used.
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