CLA-2-96:S:N:N6:344 812050
Mr. Robert E. Daidone
Robert E. Daidone, P.C.
One Washington Mall - 15th Floor
Boston, MA 02108
.
RE: The tariff classification of a seashell pictorial plaque from Vietnam.
Dear Mr. Daidone:
In your letter dated June 26, 1995, on behalf of Mr. Hung Tran, Hyde Park,
Massachusetts, you requested a tariff classification ruling.
The submitted sample, which you refer to as lacquerware art, consists of a piece of
plywood, approximately 1/2" thick and measuring 23 1/2" x 15 1/2", onto which a religious image
is portrayed. The image is taken from a photograph and is crafted of seashells that have been
flattened and glued into place and then painted. The whole pictorial is then lacquered. The
lacquerware art can be made from any photograph at the request of a customer. The essential
character of this article is derived from the seashells.
You have suggested that the lacquerware be classified under HTS # 9701.90.0000 as
collages and similar decorative plaques. Based on the sample, the item is neither a collage nor a
similar decorative plaque and thus not within this provision or any in Chapter 97.
The applicable subheading for the seashell pictorial plaque will be 9601.90.2000,
Harmonized Tariff Schedule of the United States (HTS), which provides for Worked shell and
articles thereof. The rate of duty will be 35% ad valorem.
Your sample is being returned as requested.
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