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NY 805113



December 19, 1994

CLA-2-96:S:N:N8:344 805113

CATEGORY: CLASSIFICATION

TARIFF NO.: 9601.90.2000

Mr. Robert C. Shoule, Jr.
J. W. Hampton, Jr. & Co., Inc.
Custom House Brokers
15 Park Row
New York, NY 10038

RE: The tariff classification of sea shell wind chimes from the Philippines.

Dear Mr. Shoule:

In your letter dated December 2, 1994, on behalf of F. W. Woolworth Co., New York, NY, you requested a tariff classification ruling.

You have submitted three samples with your request. They are items CR 416, CR 520 and CR 571. All of these items are wind chimes constructed of wood and strung sea shells. The sea shells produce the musical sound. The essential character of the wind chimes is derived from the sea shells.

Your samples are being returned as requested.

The applicable subheading for the sea shell wind chimes will be 9601.90. 2000, Harmonized Tariff Schedule of United States (HTS), which provides for Worked shell and articles thereof. The rate of duty will be 3.4% ad valorem.

Articles 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 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

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