10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of mother-of-pearl articles from China.
Issued March 10, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N024249 (March 10, 2008)
Tariff classification
HTS codes: 9601.90.2000
Headings: 9601
Product description
You have submitted a sample of a mother-of-pearl tray which is being returned as requested. You also have submitted pictures of a mother of pearl votive, plate, hurricane and tartburner. All five items are made of mother-of-pearl and glass. Based on component material breakdown and appearance, the essential character of each item is imparted by the mother-of-pearl.
CBP rationale
The applicable subheading for the mother-of-pearl articles will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked shells and articles thereof”.
Full text
N024249 March 10, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Ms. Darlene Enlow, LCB UPS Trade Management Services, Inc. 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of mother-of-pearl articles from China. Dear Ms. Enlow: In your letter dated February 29, 2008, on behalf on Linens-N-Things, you requested a tariff classification ruling. You have submitted a sample of a mother-of-pearl tray which is being returned as requested. You also have submitted pictures of a mother of pearl votive, plate, hurricane and tartburner. All five items are made of mother-of-pearl and glass. Based on component material breakdown and appearance, the essential character of each item is imparted by the mother-of-pearl. The applicable subheading for the mother-of-pearl articles will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked shells 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of worked shell from China.
The tariff classification of shaped mollusk shells from the Philippines.
The tariff classification of a toothbrush holder from China.
The tariff classification of picture frames from the Philippines.
The tariff classification of handbags assembled in China.
The tariff classification of miracle berry, an abaca basket, and capiz shell ornament from the Philippines
The tariff classification of candle holders from China and a shell pumpkin from the Philippines.
The tariff classification of mesh backed rivershell mosaic tile from China.
The tariff classification of shells, placed into a coconut husk, from Philippines.
The tariff classification of garland, composed of starfish and shells, from Philippines.
Follow N024249
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.