CLA-2-97:S:N:N8:233 803551
Mr. Wayne C. Bulman, Pres.
Homestead Gardens
RR #3
Pontypool, Ontario, Canada LOA 1KO
RE: The tariff classification of a butterflies and roses
collection from Canada.
Dear Mr. Bulman:
In your letter dated October 18. 1994, you requested a tariff
classification ruling.
A sample butterflies and roses collection was submitted. The
collection consists of dried butterflies and roses, mounted on cork
bark on a wooden base, under a glass dome. Your letter reveals
that the weight of the cork and wooden base represens 8 percent of
the product. The butterflies and roses represent 90 percent of the
mass.
The butterflies are real, approximately 20 percent from North
America with the balance from South America. The roses are real,
grown in Canada, dried, with no chemicals being used. They are
dried in silica gell, then treasted in a special heating chamber.
The dried flowers are local to the United States and Canada. The
bark, which the butterflies and roses are mounted, is from the cork
tree from Portugal. The glass is made in the United States. The
wooden base is laminated pine from Canada. The glass is held onto
the wooden base by a rubber seal, manufactured in the U.S. The
felt on the bottom is made in the U.S. and distributed by a
Canadian Company. The product is assembled in Canada.
The applicable subheading for the dried butterflies and roses
collection will be 9705.00.0090, Harmonized Tariff Schedule of the
United States Annotated, HTSUSA, which provides for: Collection and
collectors' pieces of zoological, botanical, mineralogical
anatomical, historical, archeological, paleontological,
ethnographic or numismatic interest. The general duty rate will be
free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely.
Jean F. Maguire
Area Director
New York Seaport