CLA-2 CO:R:C:F: 951341 ALS
TARIFF No.: 9705.00.0090
Ms. Mary Ann MacKay
Senior Manager
International Business Liaison, Corp.
505 E. Huron, Suite 503
Ann Arbor, Michigan 48104
RE: Natural Bone Human Skeletons
Dear Ms. MacKay:
This is reference to your letter of February 12, 1992, to
our New York Seaport Area office requesting a ruling on natural
bone human skeletons which will be sold to medical schools and
chiropractors for educational purposes.
FACTS:
The articles under consideration are fully assembled human
skeletons which will be displayed and used by medical schools and
chiropractors for educational purposes. The bones will not be
dissected or otherwise adulterated.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI's). GRI 1 provides that classification is
determined first in accordance with the terms of the headings and
any relevant section and chapter notes. If GRI 1 fails to
classify the goods and if the heading and legal notes do not
otherwise require, the remaining GRI's are applied taken in
order.
- 2 -
In reviewing the facts in this case, we found 3 possible
headings in the HTSUSA which could apply to natural bone human
skeletons. We specifically noted heading 0506 which covers bones
and horn-cores, etc., heading 3001 which covers glands and other
organs for organotherapeutic uses, etc. and heading 9705 which
covers collections and collectors' pieces of...anatomical...
interest.
In considering heading 0506 we noted that such provision
falls in Chapter 5, HTSUSA, which generally deals with products
of animal origin. While one subheading of that chapter provides
for human hair and the bones provision does not specify whether
in relates to human or animal bones, we believe it is appropriate
to conclude that the referenced bones are animal bones. In this
regard we noted that both the title of the chapter and most of
its provisions were animal related. Based thereon, we have
concluded that the article should be elsewhere classified.
In considering heading 3001 we noted that such provision
covers glands and other organs as well as other human substances.
We also noted that such heading specified that the items are to
be used for organotherapeutic purposes. In analyzing the
information you provided in your letter and in a recent
telephonic discussion, we understand that the skeletons will only
be used for display/education purposes and that they will not be
used for organotherapeutic purposes, i.e., grafting or
implantation. Accordingly, we have concluded that it is not
appropriate to classify the skeleton under heading 3001.
We next considered heading 9705. Since, as previously
noted, this heading deals with collections and collectors' pieces
it did not initially appear appropriate to classify the skeletons
thereunder. Upon further analysis we noted that the heading
covers, among other things, items of anatomical interest. We
consulted the Explanatory Notes (EN) to the Harmonized System
which represents the opinion of the international classification
experts. The introductory sentence to EN 97.05, which is the
relative note for this heading, specifies that these articles in
such are very often of little intrinsic value but derive their
interest from rarity, their grouping or their presentation.
While this tends to indicate that human skeleton's would not be
included under this heading, EN 97.05 specifies that the heading
includes "(A)(5) Osteological specimens (skeletons, skulls,
bones)." Heading 9705 thus appears to be the most specific of
the headings considered and the heading that should be applied to
this article.
- 3 -
HOLDING:
Human skeletons of natural bone which are imported fully
assembled and are to be only used for educational purposes at
medical and chiropractic schools are classifiable under
subheading 9705.00.0090, HTSUSA, and are subject to a free rate
of duty regardless of their country of origin.
Importation of human skeletons may be subject to the import
regulations administered by the U.S. Food and Drug
Administration. You may wish to address an inquiry to that
Agency at the following location:
U.S. Food and Drug Administration
Division of Regulatory Guidance
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204
Sincerely,
John Durant, Director
Commercial Rulings Division