CLA-2 RR:CR:GC 967296 MG
Mr. Dennis Ahern
Bowen Hill, Ltd.
2032 Nottingham Way
Hamilton NJ, 98619
RE: Prepared Slides; NY J81103, modified
Dear Mr. Ahern:
This is in response to an internal request for reconsideration of NY J81103, dated February 28, 2003, on the classification of prepared slides under the Harmonized Tariff Schedule of the United States (HTSUS). NY J81103 classified prepared slides under subheadings 5402.41.90, HTSUS, and 9705.00.00, HTSUS. However, in researching a related issue, Customs and Border Protection (CBP) determined that NY J81103 should be modified only with respect to its classification of prepared slides. This ruling letter sets forth the correct classification of the subject merchandise.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NY J81103 and NY D87557, was published on November 17, 2004, in the Customs Bulletin, Volume 38, Number 47. No comments were received in response to that notice.
FACTS:
The merchandise at issue are two prepared slides for microscopic study. More specifically, one of the slides contains a textile sample and the remaining slide contains a specimen of a grasshopper; both are included as part of the Die Cast Microscope/Telescope Set. Although termed a “set” by the importer, NY J81103 determined that the merchandise did not meet the criteria to qualify as a GRI 3(b) set. As such, all of the individual articles, including the prepared slides, were separately classified.
The one prepared slide with a textile sample was classified under subheading 5402.41.90, HTSUS as “Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex: Other yarn, single, untwisted or with a twist not exceeding 50 turns/m: Of nylon or other polyamides: Other.”
The one prepared slide containing a specimen of a grasshopper was classified under subheading 9705.00.00, HTSUS, as “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest.”
ISSUE:
Whether the prepared slides for microscopic study are classified as synthetic filament yarn under subheading 5402.41.90, HTSUS, or as collections and collectors’ pieces of zoological interest under subheading 9705.00.00, HTSUS, or as instruments, apparatus and models, designed for educational purposes, under subheading 9023.00.00, HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive nor legally binding, facilitate classification by providing a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex:
Other yarn, single, untwisted or with a twist not exceeding 50 turns/m:
Of nylon or other polyamides:
5402.41.90 Other
* * * * * *
9023.00.00 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof
* * * * * *
9705.00.00 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest
Subheading 9705.00.00, HTSUS, applies to collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest. In addition, EN 97.05 states, in pertinent part, that:
These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping or their presentation. The heading includes:
Collections and collectors’ pieces of zoological, botanical, mineralogical or anatomical interest, such as:
Dead animals of any species, preserved dry or in liquid; stuffed animals for collections.
Blown or sucked eggs; insects in boxes, frames, etc. (other than mounted articles constituting imitation jewelry or trinkets); empty shells, other than those of a kind suitable for industrial use.
Seeds or plants, dried or preserved in liquid; herbariums.
Specimens of minerals (not being precious or semi-percious stones falling in Chapter 71); specimens of petrification.
Osteological specimens (skeletons, skulls, bones).
Anatomical and pathological specimens
Regarding the prepared slide containing a grasshopper sample and classified under subheading 9705.00.00, HTSUS, there is no information that would indicate it constitutes a rare sample that would be of any interest in a collection and to a collector, as required by the heading text. Rather, it appears to contain a microscopic sample of no distinction, on the same type of slide that is typically included with a microscope. Although we note that EN 97.05 (A)(2) refers specifically to insects, we further note that it indicates the insects are preserved in whole as opposed to the mere preservation of a microscopic sample. In addition, CBP notes that prior rulings classifying items under subheading 9705.00.00, HTSUS, invariably pertain to rare examples of merchandise, or merchandise that would appropriately be part of a collection, and therefore important to a collector for purposes of display. See NY J89338, dated October 15, 2003 (reproductions of historically significant tiles found in famous churches, museums and private villas throughout Italy), HQ 966030, dated January 28, 2003 (ancient Egyptian figurine resembling a miniature sarcophagus with hieroglyphic writing), HQ 962234, dated July 17, 2000 (various collectible automobiles or racing cars), HQ 960986, dated February 24, 1999 (rock and roll memorabilia, including gold and platinum albums, collectible clothing, instruments, photos, lobby cards, pictures, toys and autographs, all of which are associated with various entertainers), HQ 961279, dated November 5, 1998 (collection of approximately 40 rare automobiles produced from the late 1920’s through the 1950’s, which may be shown at exhibitions for rare automobiles, or in museums), HQ 957664, dated March 13, 1996 (various mounted animals, mounted fish and various animal racks and traps), HQ 952687, dated April 30, 1993 (mounted game fish preserved by a taxidermist), and HQ 083869, dated June 14, 1989 (glass display case containing butterflies of various types, sizes and colors; glass display case containing South American spiders). Unlike the products in these rulings, the merchandise at issue cannot be displayed in such a fashion. In view of the foregoing, we find that the prepared slide containing a sample of a grasshopper is not described under subheading 9705.00.00, HTSUS.
Heading 5402, HTSUS, provides for synthetic filament yarn. See HQ 966892, dated January 26, 2004 (monofilament nylon sutures classified under heading 5402, HTSUS), HQ 966676, dated December 1, 2003 (monofilament nylon sutures classified under heading 5402, HTSUS), HQ 562298, dated February 21, 2002 (nylon filament yarn for the production of apparel articles classified under heading 5402, HTSUS). The merchandise at issue is a slide for microscopic study that happens to contain a small sample of synthetic filament yarn. Because heading 5402, HTSUS, does not apply to slides for microscopic study, the merchandise at issue, pursuant to GRI 1, is precluded from classification therein.
Subheading 9023.00.00, HTSUS, applies to models designed for demonstrational purposes, for example in educational settings, which are unsuitable for other uses. In addition, EN 90.23 provides, in pertinent part, that:
This heading covers a wide range of instruments, apparatus and models designed for demonstrational purposes (e.g., in schools, lecture rooms, exhibitions) and unsuitable for other uses.
Subject to this proviso, the heading includes:
…
(5) Show-cases and exhibit panels, etc., displaying samples of raw materials (textile fibres, woods, etc.), or showing the various stages of manufacture or processing of a product (for instruction in technical schools).
…
Prepared slides for microscopic study [Emphasis added].
The prepared slides at issue are exclusively used for demonstrational purposes, most often in an educational setting. The slides must be used in concert with a microscope to be viewed in any detail, making it readily apparent that they are incapable of being put to another type of use. As a result, they are completely and accurately described by the text to subheading 9023.00.00, HTSUS. In addition, EN 90.23 specifically names prepared slides for microscopic study. In view of the foregoing, the prepared slides are classified under subheading 9023.00.00, HTSUS.
HOLDING:
Both the prepared slide containing textile materials and the prepared slide containing a sample of a grasshopper are classified under subheading 9023.00.0000, Harmonized Tariff Schedule of the United States Annotated, as “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.” The 2004 general, column one rate of duty is Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY J81103, dated February 28, 2003 is MODIFIED. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division