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NY 812050

CLA-2-96:S:N:N6:344 812050


TARIFF NO.: 9601.90.2000

Mr. Robert E. Daidone
Robert E. Daidone, P.C.
One Washington Mall - 15th Floor
Boston, MA 02108
RE: The tariff classification of a seashell pictorial plaque from Vietnam.

Dear Mr. Daidone:

In your letter dated June 26, 1995, on behalf of Mr. Hung Tran, Hyde Park, Massachusetts, you requested a tariff classification ruling.

The submitted sample, which you refer to as lacquerware art, consists of a piece of plywood, approximately 1/2" thick and measuring 23 1/2" x 15 1/2", onto which a religious image is portrayed. The image is taken from a photograph and is crafted of seashells that have been flattened and glued into place and then painted. The whole pictorial is then lacquered. The lacquerware art can be made from any photograph at the request of a customer. The essential character of this article is derived from the seashells.

You have suggested that the lacquerware be classified under HTS # 9701.90.0000 as collages and similar decorative plaques. Based on the sample, the item is neither a collage nor a similar decorative plaque and thus not within this provision or any in Chapter 97.

The applicable subheading for the seashell pictorial plaque will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Worked shell and articles thereof. The rate of duty will be 35% ad valorem.

Your sample is being returned as requested.

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.


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