The tariff classification of lacquered seashell pictorial plaques from Vietnam.

NY A84761 June 18, 1996 CLA-2-97:RR:NC:FC:233 A84761 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. Patrick Barrett Arizona Customs Brokers 2602 South 24th St. Suite 101 Phoenix, AZ 85034 RE: The tariff classification of lacquered seashell pictorial plaques from Vietnam. Dear Mr. Barrett: In your letter dated June 10, 1996, on behalf of Family Imports LLC, you requested a tariff classification ruling. You indicate your client is considering importing lacquered decorative seashell pictorial plaques. The base material is wood, with a black lacquer finish. Typical depictions are made from shell product (mother of pearl), egg shell (goose shell) or are hand painted. The whole piece is then coated with a clear protective finish. Each article is executed entirely by hand by skilled laborers and sold at the retail level as decorative ware. The applicable subheading for the lacquered seashell pictorial plaques will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paintings, drawings and pastels, executed entirely by hand,... collages and similar decorative plaques...: Other. The rate of duty will be 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 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division