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NY 857780


Nov 21 1990

CLA-2-96:S:N:N1:236 857780

CATEGORY: CLASSIFICATION

TARIFF NO.: 9602.00.5000

Mr. Ed Baker
A.N. Deringer
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of " Calabash Handbags"- Boxes made from Calabash Gourds from Jamaica.

Dear Mr. Baker:

In your letter dated November 1,1990, on behalf of your client, Aubout Ltd., you requested a tariff classification ruling.

The prospective import, the "Calabash Handbag", is made from a gourd which grows on the calabash tree. The two-piece gourd has been hallowed out and carved as well as decorated with bamboo edging and an intertwined leather shoulder strap.

The applicable subheading for the calabash gourd will be 9602.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked vegetable or mineral carving material and articles of these materials. The rate of duty will be 3.7 percent ad valorem.

Articles classifiable under subheading 9602.00.5000, HTS, which are products of Jamaica, are entitled to duty free treatment under both the Caribbean Basin Initiative (CBI) and the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Each item should be marked as clearly, legibly, and indelibly as possible with the proper country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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