CLA-2-71:S:N:N3G:344 852049
Mr. Joe McBride
759 Jamaica Blvd.
Toms River, NJ 08757
RE: The tariff classification of a canned cultured pearl from
Japan.
Dear Mr. McBride:
In your letter of April 26, 1990, you requested a tariff
classification ruling on a canned cultured pearl.
The product in question is a pearl bearing oyster, a
nonedible oyster containing one cultured pearl. The oyster
initially had been opened, a bit of shell tucked inside and over
a period of time this shell irritant has been covered with layers
of nacre, creating a cultured pearl. The oyster is packed in an
airtight can filled with water and a small amount of formaldehyde
preservative.
The applicable subheading for the canned cultured pearl will
be 7101.21.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cultured pearls, unworked. The rate of
duty will be 2.1% ad valorem.
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