CLA-2-96:OT:RR:NC:N4:415
Ms. Catherine R. James
Taylor Guitars, Inc.
1980 Gillespie Way
El Cajon, CA 92020
RE: The tariff classification of worked shell from China.
Dear Ms. James:
In your letter dated November 30, 2022, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
The products under consideration are described as worked shell rosette pieces. Part numbers 2153-0007 and 2153-0062 will be made from abalone shell. Part number 2152-0293 is agoya shell. The images show curved, rectangular pieces of cut shell. After importation they will be assembled and glued into a rosette in the guitar body.
The applicable classification for these worked shell pieces, part numbers 2153-0007, 2153-0062, and 2152-0293, will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]orked 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): [o]ther: [w] orked shell and articles thereof.” The general rate is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9601.90.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9601.90.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current.
This merchandise may be subject to restrictions and/or requirements administered by the U.S. Fish and Wildlife Service, Office of Law Enforcement (Telephone: 703-358-1949, Fax: 703-358-2271, E-mail: [email protected]). We strongly suggest that you contact that office before you attempt to import these goods.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division