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NY 887632



June 29, 1993

CLA-2-96:S:N:N8:344 887632

CATEGORY: CLASSIFICATION

TARIFF NO.: 9601.90.2000

Mr. Kevin T. Lee
4340 McLaughlin Avenue, #5
Los Angeles, CA 90066

RE: The tariff classification of articles of shell from the Philippines.

Dear Mr. Lee:

In your letter dated June 22, 1993, you requested a tariff classification ruling.

You have submitted five samples with your request. They are:

1. Item A - A 4" x 6" photograph frame with easel made of young pen shell.

2. Item B - A small decorative box of young pen shell.

3. Item C - A 3" x 5" photograph frame with easel made of brown lip shell with brass and black pen shell inlay.

4. Item D - A small decorative box made of brown lip shell.

5. Item F - A small decorative box made of white chamber nautilus shell.

You have indicated in your letter that all of the items have wood foundations and that the shells are cut into small pieces and glued onto the article. The shells are then sanded down until smooth and then buffed with a buffing machine.

Your samples are being returned as requested.

The applicable subheading for the articles of shell will be 9601.90.2000, Harmonized Tariff Schedule of the United States (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: Worked shell and articles thereof. The duty rate 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
Area Director

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