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G82225 G8 Ruling Active

The tariff classification of a shoehorn and a back scratcher made of buffalo horn from India.

Issued September 19, 2000 by U.S. Customs and Border Protection.

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G8 G82225 (September 19, 2000)

Tariff classification

HTS codes: 9601.90.6000

Headings: 9601

Product description

The submitted sample is a shoehorn made of carved domestic buffalo horn, measuring 7” long. The shoehorn is screwed into a 10” long wooden handle. You have also inquired as to the tariff classification of a back scratcher in the shape of a hand with fingers, also made of buffalo horn. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the shoehorn and back scratcher made of buffalo horn will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of bone, horn, hoof, whalebone, quill or any combination thereof.

Full text

NY G82225 September 19, 2000 CLA-2-96:RR:NC:SP:233 G82225 CATEGORY: Classification TARIFF NO.: 9601.90.6000 Ms. Sandy S. Choudhari 8209 Rimridge Lane San Diego, CA 92126 RE: The tariff classification of a shoehorn and a back scratcher made of buffalo horn from India. Dear Ms. Choudhari: In your letter dated September 7, 2000, you requested a tariff classification ruling. The submitted sample is a shoehorn made of carved domestic buffalo horn, measuring 7” long. The shoehorn is screwed into a 10” long wooden handle. You have also inquired as to the tariff classification of a back scratcher in the shape of a hand with fingers, also made of buffalo horn. Your sample is being returned as requested. The applicable subheading for the shoehorn and back scratcher made of buffalo horn will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of bone, horn, hoof, whalebone, quill or any combination thereof. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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