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NY L88902

December 2, 2005

CLA-2-96:RR:NC:SP:233 L88902


TARIFF NO.: 9601.90.2000

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of window ornaments from the Philippines.

Dear Ms. Marcoux:

In your letter dated November 17, 2005, you requested a tariff classification ruling.

The submitted samples are identified as Hummingbird Window Ornament #51220 and Hot Air Balloon Window Ornament #53090. Both items are flat, circular shaped decorative window ornaments made of capiz shells, copper, brass and lead sheeting. The Hummingbird Window Ornament measures approximately 5 5/8”l x 5 ¼”w overall and depicts a ruby-throated hummingbird hovering over a morning glory while feasting on its nectar. The Hot Air Balloon Window Ornament measures approximately 5 1/8”l x 4 7/8”w overall and depicts three hot air balloons soaring over flower-strewn meadows. A ¼” ring at the top of each ornament facilitates hanging.

The capiz shell, copper, brass and lead sheeting used to construct the window ornaments in both instances form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the capiz shell imparts the essential character to the good.      

The applicable subheading for the window ornaments will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Worked ivory, bone, tortoise-shell, antlers, coral, mother-of-pearl and other 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.


Robert B. Swierupski

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