CLA-2-96:S:N:N8:344 805113
Mr. Robert C. Shoule, Jr.
J. W. Hampton, Jr. & Co., Inc.
Custom House Brokers
15 Park Row
New York, NY 10038
RE: The tariff classification of sea shell wind chimes from the
Philippines.
Dear Mr. Shoule:
In your letter dated December 2, 1994, on behalf of F. W.
Woolworth Co., New York, NY, you requested a tariff classification
ruling.
You have submitted three samples with your request. They are
items CR 416, CR 520 and CR 571. All of these items are wind
chimes constructed of wood and strung sea shells. The sea shells
produce the musical sound. The essential character of the wind
chimes is derived from the sea shells.
Your samples are being returned as requested.
The applicable subheading for the sea shell wind chimes will
be 9601.90. 2000, Harmonized Tariff Schedule of United States
(HTS), which provides for Worked shell and articles thereof. The
rate of duty will be 3.4% ad valorem.
Articles classifiable under subheading 9601.90.2000, HTS,
which are products of the Philippines are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport