&&The product is Corallium Rubrum (Red Coral) that has been bleached to dissolve the surface layer that covers the coral branches, dried, cut into barrels, then chamfered in a chamfering machine for 48 hours. Chamfering is a process where the barrels are placed into a drum-like machine that spins around causing the rough and sharp edges to become beveled edges. The product is used in the manufacture of red coral gemstones.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 0508.00.00.90. This classification is incorrect. In order for coral to be classified under heading 05.08 the coral must be unworked or simply prepared but not otherwise worked. According to the Explanatory Notes to heading 05.08, coral, simply prepared but not otherwise worked means coral not having undergone processes beyond simple cutting. However, chamfering is a process beyond simple cutting.&&&&The heading text of heading 96.01 provides for, amongst others, worked coral. According to the Explanatory Notes to heading 96.01, for the purposes of this heading, the expression "worked" coral refers to coral materials which have undergone processes extending beyond the simple preparations permitted in heading 05.08.