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NY N017051




September 21, 2007

CLA-2-96:RR:NC:N2:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9601.90.2000

Steve Fodor
Customs Services & Solutions, Inc.
P.O. Box 5644
Douglasville, GA 30135

RE: The tariff classification of shell serving plates from China.

Dear Mr. Fodor:

In your letter dated September 10, 2007 on behalf of Judd Miller & Company, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

Item number 10413 is referred to as a shell tidbit and spreader set. It is composed of four bivalve shells; attached to each shell is a simulated starfish handle made of metal. In addition, a butter knife with natural conch handle is included to be used as part of a set. Each of the bivalve shells measure 5 inches by 4 ½ inches and are highly polished. They are designed to serve as dishes for appetizers, crackers and the like.

The applicable subheading for the shell serving plates will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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