The tariff classification of a trinket box and two dried and carved mate fruit items from Peru

NY H80925 May 18, 2001 CLA-2-96:RR:NC:SP:236 H80925 CATEGORY: Classification TARIFF NO.: 4205.00.8000; 9602.00.5000 Mr. Alba Maria Trigo de Serrano Transcargo Brokers, Inc. 2535A N.W. 72nd Ave. Miami, Florida 33122 RE: The tariff classification of a trinket box and two dried and carved mate fruit items from Peru Dear Mr. Serrano: In your letter dated April 25, 2001, you requested a tariff classification ruling. The samples submitted are as follows: Item#1 A cowhide leather trinket box molded in the shape of heart with an attached lid. The container measures approximately 3 ½” in length and 4” at it widest point The item is painted with a Peruvian design. Item#2 A small dried and carved mate fruit measuring approximately 2 ½” in height and 1 ½”at it widest point. The item is dried and filled with dried seeds to create a shaker. The item is painted with a Peruvian design. Item#3 A large dried and carved mate fruit that has been hollowed out and cut into two pieces creating a container with a lid. It is decorated to look like a person wearing a garment. The container measures approximately 4 ½” in height and 4” at it widest point. The item is painted with a Peruvian design. The applicable subheading for Item#1 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: Other: Other. The rate of duty will be Free. The applicable subheading for Item#2 and Item#3 will be 9602.00.5000, HTS, 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 2.7 percent ad valorem. Articles classifiable under subheading 9602.00.5000, HTS, which are products of Peru, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on “CEBB” and then search for the term “GSP”. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Under the circumstances described in your letter, each item describe above should be marked with its country of origin. 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 Deborah Walsh at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division