CLA-2-96:RR:NC:SP:233 K85544
Ms. Vicki Houchen
World Commerce Services, Inc.
830 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of a Peace Pipe from China.
Dear Ms. Houchen:
In your letter dated April 16, 2004, you requested a tariff classification ruling.
The submitted sample is referred to as a Peace Pipe, Item #13541. The item is non-functional and measures 18 inches long. It is composed of a head made of a cow horn and a handle wrapped with leather and decorated with imitation fur, beads and feathers. The essential character of the item is imparted by the cow horn.
The applicable subheading for the Peace Pipe will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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: Of bone horn, hoof, whalebone, quill or any combination thereof.” The rate of duty will be free.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division