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 shells, packaged into a mesh net bag, from Philippines.
Dear Mr. Crago-Edwards:
In your letter dated October 6, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number A026OA01583 (label item number A26C1583) is described as shell pack in a mesh net bag with a raffia tie. The tie is composed of the leaf fibers from the raffia palm tree. It is stated that the FOB cost is $2.30, per pack.
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 heading 9601, Harmonized Tariff Schedule of the United States (HTSUS) – see Explanatory Notes (ENs) to the HTSUS for headings 0508 and 9601.
The applicable subheading for the shells packaged in a mesh net bag, 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 shell 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