CLA-2 CO:R:C:F 952687
TARIFF No.: 9705.00.0090
Mr. R. Douglas Aronson
Vice President
Ross Engineering Corporation
4747 North Ocean Drive, Suite 223
Fort Lauderdale, Florida 33308
RE: Revocation of New York Ruling Letter (NYRL) 873193, Mounted
Game Fish
Dear Mr. Aronson:
On April 23, 1992, we issued NYRL 873193 pertaining to mounted
game fish from China. We have reviewed that ruling and have found
it to be partially in error. The correct classification follows.
FACTS:
The merchandise consists of a sailfish or stingray caught in
Atlantic waters by a sportsman. The fish is sent to a taxidermist
who molds the fish for reproduction of body shape. Then after the
fish parts are separated and preserved, the body of the fish is
reproduced using plastic reinforced by fiberglass. Then the teeth,
fins, skin and tail are added to the plastic body along with
appropriate coloration. The animal is then mounted for exhibition.
ISSUE:
Whether the fish is classifiable as a statuette or other
ornamental article under the provision for other articles of
plastics or whether it is classified with collections and
collectors' pieces of zoological interest.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification under
-2-
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Most imported goods are classified by application of
GRI 1, that is, according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the
event that the goods cannot be classified solely on the basis of
GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may then be applied. The Explanatory
Notes (EN's) to the Harmonized Commodity Description and Coding
System, which represent the official interpretation of the tariff
at the international level, facilitate classification under the
HTSUSA by offering guidance in understanding the scope of the
headings and GRI's.
Heading 9705, HTSUSA, provides for collections and collectors'
pieces of zoological interest. The EN's to heading 9705 state that
articles covered by the heading "are very often of little value but
derive their interest from their rarity, their grouping or their
presentation" and the heading includes "dead animals of any
species, preserved dry or in liquid."
When compared with the initial classification in heading 3926
as "other articles of plastic", it is apparent that heading 9705
describes the goods more specifically and should prevail.
HOLDING:
The fish, preserved with fiberglass reinforced plastic and
mounted are properly classified in subheading 9705.00.0090, subject
to a free rate of duty.
NYRL 873192, issued April 23, 1992, is hereby revoked in
accordance with 19 CFR 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division