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NY B86724

June 23, 1997

CLA-2-96:RR:NC:SP:233 B86724


TARIFF NO.: 9601.90.2000

Mr. Charles E. Clowe
Island Import Company, Inc.
P.O. Box 2037
Honolulu, HI 96805

RE: The tariff classification of a seashell flower vase from the Philippines.

Dear Mr. Clowe:

In your letter dated June 11, 1997, you requested a tariff classification ruling.

The submitted sample is a flower vase. The vase, which measures approximately 4 1/2 inches in height and 4 inches in diameter at its widest point, is made of seashells glued onto a glass mold. The scientific name for the shell is Placuna placenta, the common name is windowpane oyster. The essential character of the item is derived from the seashells.

The applicable subheading for the seashell flower vase 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 1.4% ad valorem.

Articles classifiable under subheading 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. However, the GSP has expired May 31, 1997 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively.

Please note that the submitted sample is not marked with the name of the country of origin. In accordance with Section 134.11, Customs Regulations, every article of foreign origin imported into the U.S. must be marked with the English name of the country of origin.

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 212-466-5739.


Gwenn Klein Kirschner

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