CLA-2-05:S:N:N7:229-890754
Mr. Snorri M. Sigmundsson
Nord Quest
3305 S.W. 338th Street
Federal Way, WA 98023
RE: The tariff classification of colored FISH SCALES from Iceland.
Dear Mr. Sigmundsson:
In your letter dated September 22, 1993, you requested a
tariff classification ruling.
The product in question is described as colored FISH SCALES,
which are obtained as a by-product from fish processing plants in
Iceland. These scales are said to come from Ocean Perch (Redfish)
and, in preparation, are cleaned, dyed and dried. The scales will
be imported in bulk and will be added to "arts and crafts" kits by
the hobby industry. They may be used by children or adults for
various applications such as, for example, to make pictures by
gluing them on cardboard. A sample of the product, submitted with
this letter, consisted of small translucent fish scales (ranging up
to about 9 millimeters in length or width) in various colors, such
as blue, purple, yellow, orange, red.
The classification of merchandise under the Harmonized Tariff
Schedule of the United States, Annotated, is governed by the
General Rules of Interpretation. The first General Rule requires
that the classification of goods be determined according to the
terms of the headings and any relative section or chapter notes.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System, which represent the official interpretation of the
tariff at the international level, facilitate classification under
the Harmonized Tariff by offering guidance in understanding the
scope of the headings and the General Rules.
The General Notes in the Explanatory Notes to Chapter 5 state
that
"This Chapter covers a variety of materials of animal origin,
unworked or having undergone a simple process of preparation,
which are not normally used as food (except certain blood, guts,
bladders and stomachs of animals) and which are not dealt with in
other Chapters of the Nomenclature."
Fish scales, an inedible material of animal origin, are not
provided for in any other Chapter of the Nomenclature and,
consequently, are included in this Chapter. The Explanatory Notes
to heading 05.11, the residual heading in this Chapter, includes,
on page 41, a category for "Waste of fish or crustaceans, molluscs
or other aquatic invertebrates." Listed in this category are
certain crude fish scales which are used as a material for the
commercial extraction of a pearl essence.
The instant fish scales, although having a use different from
the extraction material listed in the Explanatory Notes, is a waste
product of a fish processing operation which, prior to importation,
has undergone only simple processes of preparation,--namely, the
scales have been cleaned, dyed and dried. With respect to these
preparations, it is noted that cleaning and drying are simple
processes that do not alter the character of the product as crude
fish scales. The dyeing of materials appears to be a permitted
preparation for products or materials of Chapter 5, provided the
language of the specific heading does not limit the preparation of
the products provided for therein. For example, heading 05.01
provides for "Human hair, unworked, whether or not washed or
scouted; Waste of human hair." The Explanatory Notes to this
heading state that, in accordance with the terms of the heading,
the human hair provided for therein may not be worked nor processed
beyond simple washing or scouring. Thus, dyeing and other such
preparations of human hair are not permitted for these goods:
"Human hair (other than waste) which has been processed beyond
simple washing or scouring, e.g., thinned, dyed, bleached,
curled or prepared for the manufacture of postiches, wigs, etc.,
and also human hair which has been arranged so that the root
ends and tip ends are respectively together, is excluded
(Heading 67.03), see corresponding Explanatory Note)."
[Underlining supplied.]
On the other hand, the language of headings 05.02, the provision
for
"Pigs', hogs' or boars' bristles and hair; Badger hair and
other brush making hair; waste of such bristles and hair,"
and heading 05.03, the provision for
"Horsehair and horsehair waste, whether or not put up as a layer
with or without supporting material,"
do not restrict the processes or preparations which the goods may
undergo. Thus, the Explanatory Notes to heading 05.02 state that
"These goods
may be in bulk, in loose bundles, or in tied bunches in which
the bristles or hairs are laid parallel and the root ends more
or less levelled. They may be raw or the may have been cleaned,
bleached, dyed or sterilized." [Underlining supplied.]
The Explanatory Notes to heading 05.03 state that "This heading
covers
hair of the manes, or tails of equine or bovine animals. It
includes not only unworked horsehair but also horsehair which
has been washed, scoured, bleached, dyed, curled or otherwise
prepared. ..." [Underlining supplied.]
Similarly, heading 05.11 provides for "Animal products not
elsewhere specified or included; dead animals of chapter 1 or 3,
unfit for human consumption". The language of this heading does
not restrict the processing of the goods provided for therein,
provided that these constitute only "simple processes of
preparation," as required by the General Notes to the Chapter.
Since dyeing is a process permitted in other headings of the
Chapter as a "simple process of preparation," it would also be
permitted for the goods of heading 05.11.
Accordingly, the applicable subheading for the colored FISH
SCALES, which have been colored by dyeing, will be 0511.91.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Animal products not elsewhere specified or included;
dead animals of chapter 1 or 3, unfit for human consumption: Other:
Products of fish or crustaceans, molluscs or other aquatic
invertebrates; dead animals of chapter 3. The rate of duty will be
free.
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