CLA-2-71:RR:NC:SP:233 F88220

Manie van der Merwe
P.O. Box 40706
Ausspannplatz
Windhoek
Namibia - Africa

RE: The tariff classification of stone carvings, products made from antelope horn, hippo and warthog teeth, ostrich eggshell, and jewelry made from malachite stone and wood from Namibia, Zambia and South Africa.

Dear Sir/Madam:

In your letter dated May 23, 2000, you requested a tariff classification ruling.

The merchandise to be imported consists of stone carvings, products made from antelope horn, hippo and warthog teeth, ostrich eggshell, and jewelry made from malachite stone and wood.

The applicable subheading for stone carvings, if made of precious or semiprecious stones, will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of… precious or semiprecious stones (natural, synthetic or reconstructed): other: other. The rate of duty will be 10.5% ad valorem.

The applicable subheading for products made from antelope horn will be 9601.90.6000, 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.

The applicable subheading for products made from hippo and warthog teeth and products made from ostrich eggshell will be 9601.90.8000, 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: other. The rate of duty will be 3.5% ad valorem.

The applicable subheading for jewelry made from malachite stone, if valued not over $40 per piece, will be 7116.20.0500, HTS, which provides for articles of… precious or semiprecious stones (natural, synthetic or reconstructed): articles of jewelry: valued not over $40 per piece. The rate of duty will be 3.3% ad valorem. If valued over $40 per piece, the applicable subheading will be 7116.20.1500. The rate of duty will be 6.5% ad valorem.

The applicable subheading for jewelry made from wood will be 7117.90.9000, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: other. The rate of duty will be 11% ad valorem.

Articles classifiable under subheadings 7116.20.4000, 9601.90.8000, 7116.20.0500, 7116.20.1500, and 7117.90.9000, HTS, which are products of Namibia, Zambia and South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". Regarding the remaining items in your request, please submit the following additional information:

Samples, photographs, drawings or other pictorial representations of the items(s).

Descriptive literature or a detailed explanation on the use of the item(s).

Breakdown of component materials by weight.

Enclosed for your reference are the guidelines for submitting ruling requests.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division