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NY 802597

October 13, 1994

CLA-2-96:S:N:N8:344 802597


TARIFF NO.: 9601.90.2000; 7009.92.1000; 7009.92.5000

Ms. Joanne Orellana
11 Homestead Village
Queensbury, NY 12804

RE: The tariff classification of various articles of seashell and a framed wall mirror from the Philippines.

Dear Ms. Orellana:

In your letter dated September 18, 1994, you requested a tariff classification ruling.

You have not submitted samples, however, you have provided us with five photographs of seashell planters, one photo of a wall mirror framed with seashells, one photo of a seashell vase, one photo of three jewelry boxes covered with seashells, and one photo of a seashell wall decoration.

The applicable subheading for the seashell planters, the seashell vase and the seashell wall decoration 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.

The applicable subheading for the seashell framed wall mirror, assuming it is made of glass, will be 7009.92.1000, HTS, which provides for Glass mirrors, whether or not framed...Framed: Not over 929 cm2 in reflecting area. The rate of duty will be 7.8%; or 7009.92.5000, HTS, which provides for Glass mirrors, whether or not framed...Framed: Over 929 cm2 in reflecting area. The duty rate will be 10% ad valorem.

Articles classifiable under subheadings 9601.90.2000, 7009.92.1000 and 7009.92.5000, 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. However, the GSP has expired September 30, 1994 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.

We are unable to issue a binding ruling on the jewelry boxes. Classification of the jewelry boxes is contingent upon the component material of the foundation of the box, i.e. wood, cardboard, etc. Please resubmit your request for the jewelry with the necessary information, and we will be happy to respond.

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

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