CLA-2-96:S:N:N8:344 887632
Mr. Kevin T. Lee
4340 McLaughlin Avenue, #5
Los Angeles, CA 90066
RE: The tariff classification of articles of shell from the
Philippines.
Dear Mr. Lee:
In your letter dated June 22, 1993, you requested a tariff
classification ruling.
You have submitted five samples with your request. They are:
1. Item A - A 4" x 6" photograph frame with easel made of
young pen shell.
2. Item B - A small decorative box of young pen shell.
3. Item C - A 3" x 5" photograph frame with easel made of
brown lip shell with brass and black pen shell inlay.
4. Item D - A small decorative box made of brown lip shell.
5. Item F - A small decorative box made of white chamber nautilus
shell.
You have indicated in your letter that all of the items have wood
foundations and that the shells are cut into small pieces and glued onto the
article. The shells are then sanded down until smooth and then buffed with a
buffing machine.
Your samples are being returned as requested.
The applicable subheading for the articles of shell will be
9601.90.2000, 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): Other: Worked shell and
articles thereof. The duty rate 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).
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