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NY M83965

June 2, 2006

CLA-2-96:RR:NC:SP:233 M83965


TARIFF NO.: 9601.90.2000

Mr. David V. King
Ms. Elizabeth M. King
Auric Impressions Wampum
9 Highland Place
Plymouth, MA 02360

RE: The tariff classification of Quahog shell articles from Vietnam.

Dear Mr. & Ms. King:

In your letter dated May 21, 2006, you requested a tariff classification ruling.

You indicate that you will be sending Quahog shells to Vietnam which will be made into tubes, discs, flowers, animal and bird shapes to be used for assembly into jewelry pieces and also made into ceremonial pieces for many of the Eastern Woodlands Indian Tribes. You have submitted a Quahog shell, samples of the shaped pieces of shell, and photographs of the pieces.

The applicable subheading for the Quahog shell articles will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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/.

You have also inquired as to whether an “Assist Fee” is applicable. The term "assist" is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). As an assist, the value of the Quahog shells must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, TA. In this instance, no duty is applicable since the rate of duty is 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 646-733-3036.


Robert B. Swierupski

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