CLA-2-39:S:N:N3G:343 873192
Mr. R. Douglas Aronson
Vice President
Ross Engineering Corporation
4747 North Ocean Drive, Suite 223
Fort Lauderdale, Fl 33308
RE: The tariff classification of a mounted gamefish from China.
Dear Mr. Aronson:
In your letter dated April 1, 1992, you requested a tariff
classification ruling.
The description of the product and the photographs, which
accompanied your letter, depict a gamefish, which has been
preserved and mounted. The finished product is obtained by
preserving the fish body parts including skin, teeth, fins, tail,
bill, etc. and mounting the hollow body. Fiberglass reinforced
plastic is used for body structure and accounts for most of the
weight. Gamefish such as marlin, barracuda, sailfish, stingray,
etc. are the varieties usually considered for mounting.
The applicable subheading for the mounted gamefish will be
3926.40.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornamental
articles. The rate of duty will be 5.3 percent ad valorem.
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