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NY N022372

January 30, 2008



TARIFF NO.: 9601.90.2000

Ms. Kim Bennett
Target Corporation
7000 Target Parkway
Brooklyn Park, MN 55445

RE: The tariff classification of decorative bowl from China.

Dear Ms. Bennett:

In your letter dated January 24, 2008, you requested a tariff classification ruling.

The item at issue is a decorative ceramic capiz bowl. The bowl is made of stoneware and capiz. Capiz, also called windowpane shell or window glass shell is the squarish translucent inner shell of Placuna used in making lamps, windowpane and decorative objects. The bowl is marked “not for food use, decoration only” as well as marketed as a decorative item. The outer portion of the bowl is completely covered with capiz, which therefore imparts the essential character.

The applicable subheading for the decorative bowl 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/.

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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