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R03564 R0 Ruling Active

The tariff classification of Coconut Bowls, Item 26525- 26527, from Philippines

Issued April 4, 2006 by U.S. Customs and Border Protection.

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R0 R03564 (April 4, 2006)

Tariff classification

HTS codes: 9602.00.5080

Headings: 9602

Product description

Your literature describes the handmade bowls as coconut shells lined with paper mache and a gloss lacquer finish.

CBP rationale

The applicable subheading for the Coconut Bowls will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other.

Full text

NY R03564 April 4, 2006 CLA-2-96:RR:NC:SP:236 R03564 CATEGORY: Classification TARIFF NO.: 9602.00.5080 Ms. Tara Tompkins Eighteen Karat International Product Sourcing Inc. 5292-272 Street Langley, British Columbia V4W 1S3 RE: The tariff classification of Coconut Bowls, Item 26525- 26527, from Philippines Dear Ms. Tompkins: In your letter dated March 28, 2006 you requested a tariff classification ruling. Your literature describes the handmade bowls as coconut shells lined with paper mache and a gloss lacquer finish. You state that the coconut bowls are for ornamental purpose only and will not be used for food. The applicable subheading for the Coconut Bowls will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other. The rate of duty will be 2.7 percent ad valorem. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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