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July 13, 1999

CLA-2-96:RR:NC:SP:233 E84660


TARIFF NO.: 9601.90.2000

Mr. R. Kevin Williams
O’Donnell & Williams
20 North Wacker Drive, Suite 1416
Chicago, IL 60606

RE: The tariff classification of a hand-painted capiz suncatcher from the Philippines.

Dear Mr. Williams:

In your letter dated July 2, 1999, on behalf of Enesco Corp., you requested a tariff classification ruling.

The submitted sample is a suncatcher made of a hand-painted capiz shell decoration mounted in a glass frame. It has a central floral figure (a pansy) hand-painted on translucent capiz shell held together with anodized brass edging and surrounded by a frame made of painted glass and anodized brass. The article is electroplated which gives the brass its black color. The capiz shell is painted in several different naturalistic colors and shades by hand. The glass pieces are painted on one side using a hand-held airbrush. After further cleaning, a protective layer of varnish is added. A metal chain is attached to the top corners of the suncatcher for hanging.

The capiz shell suncatcher is a composite good for classification purposes, composed of capiz shell, glass and anodized brass. 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 articles is imparted by the capiz shell.

The applicable subheading for the capiz suncatcher will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): other: worked shell and articles thereof. The rate of duty will be free.

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 212-637-7061.


Robert B. Swierupski

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