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NY 874372

May 27, 1992

CLA-2-:96:S:N:N3G:344 874372


TARIFF NO.: 7116.20.2000; 9601.90.2000

Ms. Marilyn Thore
Ports O'Plunder
304 W. Illinois
Newberg, OR 97132

RE: The tariff classification of coasters made of jade and worked shell from the Philippines.

Dear Ms. Thore:

In your letter of May 5, 1992, you requested a tariff classification ruling on decorative coasters made of jade and shell.

You have submitted two photographs of three coasters to be used under drinking glasses. They are:

1. No. 2-4 - Abalone Coaster
2. No. 1-20 - Sea Urchin Coaster
3. No. 1-19 - Jade Coaster

The applicable subheading for the jade coaster will be 7116.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of... precious or semiprecious stones (natural, synthetic or reconstructed): other: of semiprecious stones (except rock crystal). The rate of duty will be 21% ad valorem.

The applicable subheading for the coasters of abalone shell and sea urchin shell will be 9601.90.2000, HTS, which provides for worked shell and articles thereof. The rate of duty will be 3.4% ad valorem.

Articles classifiable under subheadings 7116.20.2000 and 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.


Jean F. Maguire
Area Director

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