Ms. Martha Patricia Benitez
7923 Lincoln Dr.
Philadelphia, PA 19118
RE: The tariff classification of triple coconut gravy bowl and a totumo ice bucket and jug from Colombia
Dear Ms. Benitez:
In your letter dated February 12, 2008, you requested a tariff classification ruling.
You indicate in your literature the triple coconut gravy bowls are handmade from coconut shells, polished and assembled with a sterling silver handle. Your literature states that the jug and ice bucket are handmade from a totumo fruit and have sterling silver on the base, handle and superior edge.
The applicable subheading for the Jug and Ice Bucket, Coconut Bowl with Sterling Silver will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other: Other. The rate of duty will be 2.7 percent 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/.
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 Debra Wholey at 646-733-3034.
Robert B. Swierupski