United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY B84062 - NY B84159 > NY B84158

Previous Ruling Next Ruling
NY B84158

April 14, 1997

CLA-2:RR:NC:SP:225 B84158


TARIFF NO.: 9503.70.0030; 7326.20.0050; 0508.00.0000

Mr. Ira Hochroth
Paradise Creations, Inc.
23123 State RD 7 Suite 223
Boca Raton, Florida 33428

RE: The tariff classification of toy craft kits with components from Hong Kong, China, Taiwan, and the Philippines; and a set of seashells with a wire basket from the Philippines

Dear Mr. Hochroth:

In your letter dated March 4, 1997, received in this office on April 7, 1997, you requested a tariff classification ruling.

Each article, for which you have submitted a photograph, contains seashells from the Philippines. Item #97014, "Make Your Own Shell Jewelry", includes: seashells, glue from Taiwan, brush from China, string and clasps from the Philippines. All the components may be used to create necklaces, hair clips and earrings. The "Make Your Own Shell Picture Frame", item #97019, consists of glue from Taiwan, seashells and a wooden picture frame from the Philippines. Style #97020 "Make Your Own Shell Box" contains a cardboard felt lined box and several bags of shells all from the Philippines, glue from Taiwan and a paintbrush from china. Item #97016, "Make Your Own Wind Chime", is composed of wood, string and cut shells, all products of the Philippines, to create a birdcage styled wind chime.

The "Exotic Collector Set", #97500, consists of an assortment of seashells and a metal basket used for storage and display of the shells. The basket is made of galvanized wire which is coated in plastic and has a rope assembly. The basket, rope and shells are all of Philippine origin. Although packaged together, these articles do not comprise a set for classification purposes and, therefore, are separately classifiable.

In a phone conversation you stated that all of the described components would be shipped to Hong Kong and packaged there prior to export to the U.S. The retail package for each set consists of a window display box.

The applicable subheading for item numbers; 97014 "Make Your Own Shell Jewelry", 97019 "Make Your Own Shell Picture Frame", 97020 "Make Your Own Shell Box" and 97016, "Make Your Own Wind Chime" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

Classification of the "Exotic Collector Set", #97500, will be as follows:

The applicable subheading for the metal basket will be 7326.20.0050, (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 4.6 percent ad valorem.

The applicable subheading for the seashells, uncut will be 0508.00.0000, (HTS), which provides for coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof. The duty rate will be free.

Articles classifiable under subheading 7326.20.0050, 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.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

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 Alice J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

Previous Ruling Next Ruling

See also: