CLA-2-56:RR:NC:N3:351
Troy D. Crago
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a decorative fish net from the Philippines
Dear Mr. Crago:
In your letter dated January 12, 2007, you requested a tariff classification ruling.
The submitted sample is identified as a “Decorative Fish Net With Shells” (Item Number S026CA09689). The item is made of twisted abaca cord decorated with a variety of natural shells. It measures approximately 1.5 meters x 1.1 meters. You state that the abaca net is not strong enough for use as a functional net. It is completely decorative.
The applicable subheading for the decorative fish net will be 5608.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knotted knitting of twine, cordage or rope; . . . other made up nets, of textile materials. The rate of duty will be 5% ad valorem.
Articles classifiable under subheading 5608.90.3000, HTSUS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division