CLA-2-96:S:N:N7:231 806391

Mr. Michael A. Glaab
1725 Oak Creek Road
Alva, Florida 33920

RE: The tariff classification of various articles from Turkey.

Dear Mr. Glaab:

In your letter dated January 30, 1994 you requested a tariff classification ruling.

The products in question are described as follows:

1) Hand carved meerschaum pipes

2) Hand carved jewelry and household accessories of meerschaum

3) Handcrafted cigarette cases of leather

4) Red coral, uncut

The applicable subheading for the hand carved meerschaum pipes will be 9614.20.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: pipes and pipe bowls: other: other. The duty rate will be 0.5 cents each and 5.8 percent ad valorem.

The applicable subheading for the handcrafted cigarette cases of leather will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition or of patent leather, other. The duty rate will be 8 percent ad valorem. The applicable subheading for the red coral, uncut will be 0508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof. The duty rate will be free.

Articles classifiable under subheading 9614.20.8090, HTS, which are products of Turkey are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the hand carved jewelry and household accessories of meerschaum. Your request for a classification ruling should include pictures and/or samples.

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