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NY M87055

October 24, 2006

CLA-2-96:RR:NC:1:126 M87055


TARIFF NO.: 9601.90.2000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a decorative article of shell from the Philippines

Dear Ms. Oliver:

In your letter dated September 26, 2006, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested.

The subject article, designated in your letter as item number VAL07104C, is a decorative article approximately 6.5 inches in height by 4 inches across its open-top diameter. The body of the article is composed of two-inch, heart-shaped, red capiz shells framed in metal. The product includes a 2.5-inch metal dish which is mounted near the bottom of the interior; the dish is designed for a small light to enhance the decorative shell article.

In your letter you suggest classification under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. Although you claim that the article will be sold in your Valentine’s Day assortment, it is a type of product that can be used all year long and not limited to a specific holiday such as Valentine’s Day. Therefore, it has been determined that this decorative article of heart-shaped shells is not a festive article.

      The applicable subheading for the decorative article of shell (item number VAL07104C) will be 9601.90.2000, HTSUS, which provides for 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.

In order to issue a ruling on the other two products covered by your ruling request, item numbers S07510LA and S07510SA, we need the following additional information. Please submit the additional information indicated below.

Please describe the precise method of manufacture and the precise manner in which each product was colored.

How was the color within each article produced? Was a genuine source of color such as a pigment or dye inserted into the glassware prior to solidification, was the color simply applied to the surface of the glass (e.g., was the item painted?) or was the article colored in another manner? Was the color simply obtained as a result of the use of recycled glass in the manufacturing process with no new source of color being inserted prior to solidification?

Explain the precise method of coloration applied to each of the colored glass articles. If the item was colored prior to solidification, please indicate the precise chemical or mineral name of the source of color (i.e., the name of the pigment, dye or other source of color inserted into the glass prior to solidification).

Upon visual examination, it appears that each article contains many bubbles, seeds or stones. Please indicate whether each product contains any refining agents (e.g., antimony or arsenic oxides) that stifle the formation of bubbles, seeds or stones. If the glass contains refining agents, please indicate the precise chemical or mineral names of these agents.

When this information is available, you may wish to consider resubmission of your request.

If you resubmit the request, please resubmit a copy of your original letter and attachments, the two samples and any additional information requested in this notice.

     Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section.

If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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