The tariff classification of Rattan Bowl with Sea Shells from the Philippines.

NY 884860 May 10, 1993 CLA-2-05:S:N:N7:236 884860 CATEGORY: Classification TARIFF NO.: 0508.00.0000 4602.10.1300 Mr. Bernard D. Liberati General Manager Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of Rattan Bowl with Sea Shells from the Philippines. Dear Mr.Liberati: In your letter dated April 4, 1993, on behalf of your clients Don Wasserman International, you requested a tariff classification ruling. The prospective import consist of a rattan bowl filled with "unworked" sea shells. Based upon GRI 5(a) the rattan bowl is not of a kind specially shaped or fitted to contain a specific articles such as electric shaver cases or gun cases. Under GRI 5 (b) it is not a packing container of a kind normally used for packing goods. It is suitable for repetitive use. The rattan bowl is therefore separately dutiable. The applicable HTS subheading for Sea Shells will be 0508.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape powder and waste. The duty rate will be Free. The applicable HTS subheading for the Rattan Bowl will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 4602.10.1300 HTS, which are products of Philippines, are entitled to duty free treatment under General System of Preferences (GSP) upon compliance with all applicable regulations. 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport