The tariff classification of a canned cultured pearl fromJapan. Dear Mr. Sunakoda:

NY 851302 April 20, 1990 CLA-2-71:S:N:N3G:344 CATEGORY: Classification TARIFF NO.: 7101.21.0000 Mr. Kent Sunakoda James J. Boyle & Co. 2525 Corporate Place #100 Monterey Park, CA 91754 RE: The tariff classification of a canned cultured pearl from Japan. Dear Mr. Sunakoda: In your letter dated April 5, 1990, on behalf of Nu-Escu Corporation, Los Angeles, California, you requested a tariff classification ruling on a canned cultured pearl. The submitted sample is a nonedible oyster containing one cultured pearl. The oyster is packed in a small plastic and metal can filled with a clear liquid. The applicable subheading for the canned cultured pearl will be 7101.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cultured pearls, unworked. The rate of duty will be 2.1% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport