The tariff classification of bottles filled with shells and sand from China.

N050703 February 26, 2009 CLA-2-96:OT:RR:NC:N2:233 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Mr. Robert Menendez RMI Custom Brokers, Inc. 2203 North Lois Avenue Suite 816 Tampa, FL 33607 RE: The tariff classification of bottles filled with shells and sand from China. Dear Mr. Menendez: In your letter dated January 28, 2009, on behalf of Beachcombers International, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Samples have been provided for two glass bottles filled with shells and sand. Item 79-197 is a clear glass potion bottle filled with beach sand and assorted shells. This bottle measures 3 inches high, is trimmed with rope and sealed with a glued-on cork. Item 87-750 is a clear glass 250 milliliter bottle filled with beach sand and assorted shells. The bottle is trimmed with rope, sealed with a glued-on cork and mounted on a wood base measuring 2 inches wide by 1 inch deep and 1 inch high. All shells are collected from the wild and will be imported in accordance with U.S. Fish and Wildlife regulations. Because the bottles are only partially filled, the bottles can be shaken to reveal different combinations of shell and sand. The subject bottles are composed of different components [shells, glass, sand, rope, cork] and are considered composite goods. Regarding the essential character of the bottles, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the shell component imparts the essential character to the goods. The applicable subheading for the bottles filled with shells and sand will be 9601.90.2000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof”. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division