CLA-2-96:RR:NC:SP:233 C81444
Mr. Robert E. Runyon
RT #3 Box 350
Noahlord Lane
Old Town, FL 32680
RE: The tariff classification of various articles of seashell from the Philippines.
Dear Mr. Runyon:
In your letter dated September 24, 1997, you requested a tariff classification ruling. We regret the delay in responding.
The items to be imported consist of various sized ornamental shell trees and shell wall hangers. You have submitted three samples: one small shell tree, one oval with pot/bamboo buri wrapping and one pot with shell buri wrapping. You have also submitted eleven photographs of various shell wall hangers and shell trees. All items are made of the same materials. The shells used are scallops, cowries, tiger cowry, babylonia areolata, cones green turbo and vole. The wood used is driftwood which is painted black. The components are held together with copper wire. The articles are handmade by local people. The essential character of the articles is derived from the seashells.
The applicable subheading for the articles of seashell will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked shell and articles thereof. The rate of duty will be 1.4% ad valorem.
Articles which are classifiable under subheading 9601.90.2000, HTS, 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.
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 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division