CLA-2 CO:R:C:G 087479 CRS
Mr. Frederick P. Hege, Jr.
P.O. Box 141
Townsend, VT 05353-0141
RE: Slink lambskins not classifiable under provision covering
Astrakhan, Broadtail, Caracul, Persian, Indian, Chinese,
Mongolian or Tibetan lamb. NYRL 838593 modified in part.
General Note 5, HTSUSA. Commingling.
Dear Mr. Hege:
This is in reply to your letter of June 20, 1990, requesting
reconsideration of New York Ruling Letter (NYRL) 838593 of April
11, 1989. In addition, you submitted additional information in a
letter dated October 26, 1990, including some sample invoices,
and in a letter dated October 22, 1990. Sample skins of various
grades and finishes were submitted with your request, together
with two pages of sample "Broadtail" special finish cuttings.
FACTS:
The merchandise in question consists of slink lambskins,
which are the peltries removed from premature or stillborn lambs,
or animals that perished or were slaughtered soon after birth.
As a general matter, slinks are not limited to a specific breed
or species of lamb. Rather, it is the age of the lamb that
determines whether a peltry qualifies as a slink lambskin.
Slink lambskins are characterized by a tight curly wool and
a soft, lightweight pelt. Generally, they range in size from 1
to 2 square feet. The primary use for slink lambskins has been
in the manufacture of lambskin gloves; however, they are also
used in the manufacture of garments.
You have submitted twelve sample slink skins which vary
considerably in size, color and quality. The smallest measures
roughly 56 square inches; the largest, approximately 1 square
feet. Some are dyed, others embossed, combed or ironed. The
quality of the slinks also varies, ranging from Grade I, the
highest quality, to Grade III, the lowest. In your original
submission to our New York office dated March 17, 1990, you
stated that production runs are not limited to a specific breed
of lamb and that while they may contain, for example, Broadtail,
Caracul and/or Indian lambskins, they may, and indeed are likely
to contain skins from any number of different species. However,
you state that for commercial purposes, the age of the lamb
rather than the breed is what determines whether a skin
qualifies as a slink.
In addition, you have submitted two pages from the L.H.
Nicholls sample book which illustrates samples of various
finishes, including some examples of L.H. Nicholls "Broadtail"
type special finish cuttings. You state that the finish on these
skins is achieved by shearing the wool of a slink skin as close
to the skin as possible, a process which leaves a patterned
effect. This finish has nothing to do with the breed of lamb
from which the skin was obtained and is merely an operation which
transforms the appearance of the wool.
The slink skins which were the subject of NYRL 838593 were
held to be classifiable in three different subheadings
(4302.13.0000; 4302.19.6000; or 4302.19.7500) depending upon
whether they were of the Astrakhan, Broadtail, Caracul...or
Tibetan variety; whether they were undyed; or dyed. However, the
ruling also held that if the imported skins were packed together
such that the quantity of each class of skin could not be readily
ascertained, the imported merchandise would be subject to the
commingling provision of General Note 5, HTSUSA.
ISSUE:
What is the classification of slink lambskins under the
HTSUSA.
Whether the instant merchandise is considered to be
commingled pursuant to General Note 5, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order. GRI 6 extends
the GRIs to the subheading level.
Heading 4302, HTSUSA, provides for tanned or dressed
furskins. Subheading 4302.13.0000, HTSUSA, covers Astrakhan,
Broadtail, Persian and similar lamb, Indian, Chinese, Mongolian
or Tibetan lambskins; subheading 4302.19.6000, HTSUSA, covers
undyed lambskins; and subheading 4302.19.7500, HTSUSA, covers
dyed lambskins. There is no provision at the subheading level
specifically for slink skins. However, some of the imported
skins are "Broadtail" type skins and therefore are arguably
classifiable under the provision for Broadtail lambskins of
subheading 4302.13.0000.
The Explanatory Notes, while not legally binding, constitute
the official interpretation of the Harmonized System at the
international level. The Explanatory Note (EN) to heading 4302
discusses furskins generally but does not address lambskins
specifically. However, EN 43.01, 618, in discussing the coverage
of heading 4301 states in pertinent part that:
This heading covers the raw (i.e., not tanned or
dressed) skins with the hair or wool on, of all animals
except the following...
(c) Sheep and lambs (other than Astrakhan, Broadtail,
Caracul, Persian or similar lambs, and Indian, Chinese,
Mongolian or Tibetan lambs).
The names Astrakhan, Broadtail, Caracul, and Persian
are used loosely for similar kinds of lambs. However,
these terms, when used in relation to furs, denote
different qualities of furs, depending upon, for
example, the age of the lamb.
Although not explicitly stated in the Explanatory Notes, Customs
considers it likely that the names "Astrakhan, Broadtail,
Caracul and Persian" were intended to have the same meaning in
heading 4302, i.e., that they denote different qualities of fur,
depending upon factors such as the age of the lamb. However, we
express no opinion in this regard. Nevertheless, to the extent
that the names "Astrakhan, Broadtail, etc." in heading 4302 refer
to factors such as age, it could be argued that slink lambskins
are embraced by subheading 4302.13.0000.
Part 301, Federal Trade Commission Regulations (16 CFR 301),
implements the requirements of the Fur Products Labeling Act, 15
U.S.C. 69. Specifically, 16 CFR 301.8 provides:
(a) The term "Persian Lamb" may be used to describe
the skin of the young lamb of the Karakul breed of sheep or
top-cross breed of such sheep, having hair formed in
knuckled curls.
(b) The term "Broadtail Lamb" may be used to describe
the skin of the prematurely born, stillborn, or very young
lamb of the Karakul breed of sheep or top-cross breed of
such sheep, having flat light-weight fur with a moire
pattern.
(c) The term "Persian-broadtail Lamb" may be used to
describe the skin of the very young lamb of the Karakul
breed of sheep or top-cross breed of such sheep, having hair
formed in flattened knuckled curls with a moire pattern.
(d) The terms "Persian Lamb", "Broadtail Lamb", or
"Persian-broadtail Lamb" shall not be used to describe: (1)
The so-called Krimmer, Besarabian, Rumanian, Shiraz,
Salzfelle, Metis, Dubar, Meshed, Caracul, Iranian, Iraqi,
Chinese, Mongolian, Chekiang, or Indian lamb skins, unless
such skins conform with the requirements set out in
paragraph (a), (b), or (c) of this section respectively: or
(2) any other lamb skins having hair in a wavy or open curl
pattern. (Emphasis added).
Furthermore, the Regulations provide in pertinent part at 19 CFR
301.10:
The term "Broadtail-processed Lamb" may be used to
describe the skin of a lamb which has been sheared, leaving
a moire hair pattern on the pelt having the appearance of
the true fur pattern of "Broadtail Lamb ....
Thus for labeling purposes, the FTC Regulations provide that
lambskins other than those of the Karakul type may be designated
by the term "Broadtail-processed lamb," so long as they have been
sheared so as to confer upon the skin the true fur pattern of the
Broadtail lamb.
Nevertheless, for classification purposes, it is Customs'
view that the provision for Broadtail lambskins of subheading
4302.13.0000, HTSUSA, contemplates the inclusion only of similar
kinds of lambs, i.e., lambs of the Karakul type. According to
Bachrach, Fur: A Practical Treatise, 461 (1946), the term
"Karakul" is a zoological designation for all sheep of the
Astrakhan, Broadtail, Caracul and Persian breeds. Consequently,
as the Broadtail special finish or Broadtail processed lambskins
are not of the Karakul type but have only been cut to resemble
the fur pattern of Broadtail lambs, the special finish cuttings
are not classifiable under subheading 4302.13.0000, HTSUSA.
Moreover, while the term "Broadtail" may be used loosely for
lambs of the Karakul species, slinks may derive from a number of
different species. Indeed, in your letter of October 22, 1990,
you state with regard to an advertisement for a New Zealand slink
producer excerpted from The New Zealand Farmer (contained in your
submission of October 22, 1990), that:
When dealing with the slink skins there is no way to
identify which breeds are mixed into a particular lot. The
advertisement I enclosed will show that to some extent. If
you will note the first three photos at the upper left hand
side you will see the mounds of carcuses (sic) that are
dealt with. Into any of the piles are thrown the carcus
(sic) of whatever lamb has been killed with no attention
paid at all to breed.
Again, in your letter of June 20, 1990, you state that:
After the skins are removed they are graded in the raw
state according to size and skin quality, points which are
in no way related to the breed.
Segregation of one breed from another at this point
(where they are commingled) would not only involve excessive
cost but would most likely be impossible. The same would
apply at the tanners level or the finished goods
manufacturer's level. It is doubtful that even the most
experienced person could separate the skins of three week
old (or less) lambs into breeds.
It is Customs' understanding, after consultation with the
Office of Laboratories and Scientific Services, that the age of a
lambskin and the species of animal from which it was obtained can
only be established by microscopic examination. Consequently, as
it is the commercial practice to commingle slink skins from
numerous species, we are of the opinion that pursuant to GRIs 1
and 6, the skins in question are not covered by the terms of
subheading 4302.13.0000, since they may derive from any number of
different species and are not confined to those enumerated in the
subheading.
Since the slink skins in question are not classifiable
according to species, they are classifiable under a residual
provision (4302.19) dependent upon whether they are dyed or
undyed. However, in accordance with General Note 5, HTSUSA, if
dyed and undyed slink skins, which are dutiable at different
rates of duty, are so packed together or mingled upon importation
that Customs cannot readily determine the quantity or value of
the merchandise without physical segregation, by sampling or by
verification of packing lists or other documents filed at the
time of entry, the goods will be dutiable at the highest rate
applicable to any part of the shipment. Provided that the
quantity of dyed and undyed skins is clearly indicated on the
invoices, purchase orders, or other documentation submitted at
the time of entry, the skins in question would not considered to
be commingled.
HOLDING:
The slink lambskins at issue are classifiable, if dyed, in
subheading 4302.19.7500, HTSUSA, under the provision for tanned
or dressed furskins..., whole skins, with or without head, tail
or paws, not assembled, other, other, dyed, and are dutiable at
the rate of 2.4 percent ad valorem.
If undyed, the skins are classifiable in subheading
4302.19.6000, HTSUSA, under the provision for tanned or dressed
furskins..., whole skins, with or without head, tail or paws, not
assembled, other, other, not dyed, and are dutiable at the rate
of 5 percent ad valorem.
If dyed and undyed slink lambskins are commingled the
provisions of General Note 5(a) will apply and the goods will be
subject to the highest rate of duty applicable to the
merchandise.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), NYRL 838593 dated April 11, 1989, is modified in
conformity with the foregoing.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division