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NY D84693

November 19, 1998

CLA-2-96:RR:NC:SP:233 D84693


TARIFF NO.: 9601.90.2000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a suncatcher from the Philippines.

Dear Mr Epstein:

In your letter dated November 12, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, PP 186214, is referred to as the "Mary Englebreit Suncatcher." It is a decorative hanging ornament depicting a mother sending her son off to school. The item is flat and measures approximately 8 inches by 5 3/4 inches. The depiction of mother and child is made of worked capiz sea shell bordered with "plate" tin and a tin wire frame coated with brass by an electro-chemical plaiting process. A small ring is attached to the top of the suncatcher for hanging. The capiz shell portion of the item is painted with a depiction of a mother, wearing an apron and house dress decorated with pink hearts and blue/gray shoes, kissing her son goodbye as he leaves for school. The child is depicted wearing a brown coat, blue scarf and brown shorts with knee high socks and black and white shoes. He is carrying a lunch box adorned with a representation of a green dinosaur. The two figures are completely framed by a brass plaited tin wire. The "plate" tin portion of the item is painted with depictions of a walkway and a path through a meadow leading to a house and inscribed with the phrase "HOME IS WHERE ONE STARTS FROM."

Your sample is being returned as requested.

The suncatcher is a composite good for classification purposes, composed of capiz shell and brass plated tin. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." The essential character of the subject article is imparted by the capiz shell.

The applicable subheading for the suncatcher 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 0.7% ad valorem.

Articles which are 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.

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.


Robert B. Swierupski

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