CLA-2-05:S:N:N7:236 884860
Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of Rattan Bowl with Sea Shells from
the Philippines.
Dear Mr.Liberati:
In your letter dated April 4, 1993, on behalf of your clients
Don Wasserman International, you requested a tariff classification
ruling.
The prospective import consist of a rattan bowl filled with
"unworked" sea shells. Based upon GRI 5(a) the rattan bowl is not
of a kind specially shaped or fitted to contain a specific articles
such as electric shaver cases or gun cases. Under GRI 5 (b) it is
not a packing container of a kind normally used for packing goods.
It is suitable for repetitive use. The rattan bowl is therefore
separately dutiable.
The applicable HTS subheading for Sea Shells will be
0508.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for shells of molluscs, crustaceans or
echinoderms and cuttlebone, unworked or simply prepared but not cut
to shape powder and waste. The duty rate will be Free.
The applicable HTS subheading for the Rattan Bowl will be
4602.10.1300, Harmonized Tariff Schedule of the United States
(HTS), which provides for other baskets and bags, whether or not
lined, of rattan or of palm leaf. The duty rate will be 10 percent
ad valorem.
Articles classifiable under subheading 4602.10.1300 HTS, which
are products of Philippines, are entitled to duty free treatment
under General System of Preferences (GSP) upon compliance with all
applicable regulations.
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 already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport