March 13, 1996
CLA-2 RR:TC:FC 957664
TARIFF NO.: 9705.00.0090
Director, National Commodity Specialist Division, New York Seaport U.S. Customs Service 6 World Trade Center, Room 423 New York, New York 10048
RE: Double Difference; Mounted Animals and Animal Heads CLA-2-97:SN:N8:233-LM5
In a memorandum from your office dated March 1, 1995, you reported a difference with the Port of Champlain concerning the classification of mounted animals and animal heads. Our decision follows.
We do not have a complete description of the merchandise other than for information obtained from a commercial invoice. Samples, pamphlets, and photographs were not submitted. The commercial invoice lists various mounted animals, mounted fish and various animal racks and traps. We are concerned with the mounted animals and mounted fish.
The issue is whether the mounted animals and mounted fish may be classified as collector's items in subheading 9705.00.00, Harmonized Tariff Schedule of the United States (HTSUS).
LAW AND ANALYSIS:
Subheading 9705.00.0090, HTSUS, covers, in part, other zoological collections and collectors's pieces, with a free rate of duty.
Headquarters Ruling Letter (HRL) 952687, dated April 30, 1993, concerned a sailfish or a stingray caught in Atlantic waters by a sportsman that was sent to a taxidermist who molds fish for reproduction of body shape. After the fish parts were separated and preserved, the body parts were reproduced using plastic reinforced by fiberglass. The teeth, fins, skin, and tail were added to the plastic body along with appropriate coloration. The fish was then mounted for exhibition. The Explanatory Notes to the Harmonized Commodity Description and Coding System for heading 9705 was cited which indicates that the articles covered by heading 9705 "are very often of little value but derive their interest from their rarity, their grouping or other presentation" and the heading includes "dead animals of any species, preserved dry or in liquid."
In HRL 952687, dated April 30, 1993, we revoked New York Ruling Letter 873192, dated April 23, 1992, and held that the fish, preserved with fiberglass reinforced plastic and mounted are classified in subheading 9705.00.0090, HTSUS, free of duty.
Mounted animals or mounted animal heads and mounted fish that have been preserved dry or in liquid, may be classified as other collections and collector's pieces of zoological interest, in subheading 9705.00.0090, HTSUS, free of duty.
John Durant, Director Tariff Classification Appeals Division