The tariff classification of TAGUA Figurines Carvings from Ecuador

NY C82312 March 27, 1998 CLA-2-96:RR:NC:2:236 C82312 CATEGORY: Classification TARIFF NO.: 9602.00.5000 Ms. J. Blanca Dominduez Frontel International Corp. 1726 S.W. 2nd. Ave Miami, FL 33129 RE: The tariff classification of TAGUA Figurines Carvings from Ecuador Dear Ms. Dominduez: In your letter dated November 22, 1997, you requested a tariff classification ruling. The sample submitted is a handcrafted owl figurine made from two TAGUA nuts. The process consists of carving an owl from one nut, and attaching it to a second nut which is carved as its base. The owl figurine measures approximately 2 1/2" in height 1 1/2" at its base. In your letter, you indicate that you intended to import a variety of Tagua animal figurines and handcrafted jewelry. The applicable subheading for the Tagua Owl figurine will be 9602.00.5000, Harmonized Tariff Schedule of the United States, which provides for worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other. The rate of duty will be 2.9 percent ad valorem. Articles classifiable under subheading 9602.00.5000 HTS, which are products of Ecuador, are entitled to duty free treatment under the Generalized System of Preferences upon compliance with all applicable regulations. 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division