CLA-2-96:OT:RR:NC:N4:433
Troy D. Crago-Edwards
Import Specialist
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of garland, composed of starfish and shells, from Philippines.
Dear Mr. Crago-Edwards:
In your letter dated October 4, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number A026OA04439 (label item number A26C4439) is described as a shell garland with five-finger starfish. The approximate length of the garland is 39 3/8 inches. There are six off-white starfish measuring slightly over 5-inches from the endpoint of one finger to the endpoint of the other finger. There are fifteen small colorful seashells. A pattern emerges of three seashells between each starfish. Both the starfish and shells are strung along the garland with abaca (hemp) rope. It is stated that the material is 80% natural shells and 20% starfish. Observation of the sample provided, indicates that the starfish are significantly larger than any one of the seashells.
You state that: (1) the shells are gathered and placed into a tumbling machine for purposes of removing dirt, debris and sand, (2) after tumbling, the shells are soaked in chlorine to remove further residual dirt, (3) upon completion of the chlorination process the shells are immersed in acid to bring out their natural colors, and (4) the final step is to wash the shells and place them under the sun for drying. Based on the process description provided, these shells are worked beyond simple cleaning, and are therefore classifiable in subheading 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS) – the provision for worked shells and articles thereof. See Explanatory Notes (ENs) to the HTSUS for headings 0508 and 9601.
Although no process description was provided on the cleaning, preserving, or polishing of starfish, internet research on multiple websites indicate that cleaning and drying of starfish should be done in a mild detergent solution, followed by drying in the sun. A preferred method is to soak the starfish immediately in rubbing alcohol for 48-hours and forego cleaning them. Still another way to preserve starfish is soaking them in formalin, which is 1 part formaldehyde and 5 parts water, followed by drying. Further, starfish fingers need to be pinned or weighted down carefully to avoid the curling of the fingers.
Starfish belong to the class of echinoderms, marine invertebrates, having a mesodermal endoskeleton consisting of small calcareous ossicles (bony plates). In pertinent part, the ENs to heading 0508 provide for shells of molluscs, crustaceans, or echinoderms, of which those shells have not undergone processes beyond cleaning and simple cutting. Inspection of the six starfish finds that these articles are processed beyond simple cleaning, in that the starfish appear to be commercially cleaned beyond simple water and detergent, identically preserved in structure and color, and have a consistent flat non-glossy appearance. Accordingly the starfish are classifiable in subheading 9601.90.2000, HTSUS – the provision for worked shells and articles thereof.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3 (b), HTSUS, the garland is composed of different components [starfish, shells and hemp] and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the "whole product" is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case, the overall size and bulk of the six starfish predominates over the three small seashells that are strung between each starfish, thus forming the garland. One’s eye is naturally drawn to the six starfish before that of the seashells. Accordingly the starfish impart the essential character to the good.
The applicable subheading for the garland, composed of starfish and seashells, will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 shells and articles thereof.” The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division