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NY 892797

December 17, 1993

CLA-2-:S:N:N8:344 892797


TARIFF NO.: 9601.90.2000

Mr. Michael E. Breyman
Kuehne & Nagel, Inc.
Cincinnati Branch
1840 Airport Exchange Blvd.
Suite 160
Erlanger, KY 41018

RE: The tariff classification of washed, polished and drilled shells from Taiwan.

Dear Mr. Breyman:

In your letter of October 26, 1993, which was resubmitted on November 30, 1993, on behalf of Paperplains, Inc., you requested a tariff classification ruling on a washed, polished and drilled "Tiger Cowrie" shell, scientific name "Cypraea Tigris."

The submitted sample, part # YG2139, is indicated to be a real shell which has been washed with water and buffed to a shine with a cloth rag. There is a vary small drilled hole in the shell which will enable this item to be used, with a nylon string, as a tie on package decoration.

The applicable subheading for the washed, polished and drilled shell 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 3.4% ad valorem.

Your sample is being returned as requested.

It is advised that you contact the Fish and Wildlife Service before importation, in the event there are any restrictions concerning this article.

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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