Classification of a butterfly collection from Peru.

HQ 083869 June 14, 1989 CLA-2 CO:R:C:G 083869 JGH CATEGORY: Classification TARIFF NO.: 9705.00.00 Mrs. Nancy C. Friedler Associated Customhouse Brokers, Inc. One Airport Way, Suite 205 Post Office Box 22670 Rochester, N.Y. 14692 RE: Classification of a butterfly collection from Peru. Dear Mrs. Friedler: Your letter of February 21, 1989, to the District Director of Customs at Buffalo, N.Y., concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a butterfly display has been referred to this office for reply. FACTS: The sample submitted is described as a two-sided glass display case in a wood frame, measuring about 12 by 8 inches and 1 inch thick. It contains about 10 butterflies of various types, sizes and colors. You also requested a ruling for a collection of South American spiders mounted in the same manner. ISSUE: Classification of collections of this type under the HTSUS. LAW & ANALYSIS: The Explanatory Notes to the HTSUS constitute the official interpretation of the various provisions of the HTSUS at the international level. Heading 9705 concerns the classification of collections and collectors' pieces of zoological, botanical, minerological, anatomical, historical, archeological, palaeontological ethnographic, or numismatic value. The Explanatory Notes to heading 9705 state that the articles included in the heading are often of little intrinsic value but -2- derive their interest from their rarity, grouping or their presentation. Classified under the heading, the Notes add, would be dead animals of any species, preserved dry or in liquid, stuffed animals for collectors, blown or sucked eggs, insects in boxes, frames, etc. A collection of this type would qualify under this heading. HOLDING: Butterfly or spider collections mounted as described above are classifiable under the provision for collections of zoological interest in subheading 9705.00.0090, HTSUS, and are free of duty. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: N.Y.