The tariff classification of shaped mollusk shells from the Philippines.

N329204 November 17, 2022 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Mr. Michael F. Gold Marketing & Sales, Inc. / dba Hawaii-Pacific Shell Jewelry Creations 98-501 Koauka Loop Aiea, HI 96701 RE: The tariff classification of shaped mollusk shells from the Philippines. Dear Mr. Gold: In your letter dated November 7, 2022, you requested a tariff classification ruling. An image was submitted in lieu of samples. The product under consideration is described as worked mollusk shells. The shells will be cut into various shapes such as a heart, round, square, rectangle, triangle, tear drop, and oval. We note the provided image shows the shell pieces to have rounded edges and most have a small hole drilled through the top. They are intended to be used as pendants or charms for craft hobbies or for making jewelry. The applicable classification for these shaped mollusk shells will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]orked 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): [o]ther: [w]orked shell and articles thereof.” The general rate of duty is 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division