The tariff classification of moose antler art from Canada.

NY 856918 October 18, 1990 CLA-2-:96:S:N:N3G:344 856918 CATEGORY: Classification TARIFF NO.: 9601.90.6000 Mr. Len Masse Moose Antler Art Box 117 Hairy Hill Ab Canada T0B 1S0 RE: The tariff classification of moose antler art from Canada. Dear Mr. Masse: In your letter of September 26, 1990, you asked for a tariff class- ification ruling on moose antler art from Canada. As described by you and as depicted in two photographs submitted with your letter, moose antler art consists of slabs of moose antler used as a canvas for your artwork. You paint Canadian and nature scenes with ink and then etch back into the antler to highlight any white details. The painted slabs are then framed in a metal shadow box under glass. The applicable subheading for the moose antler art will be 9601.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked ivory, bone, tortoise shell, horn, antlers, coral, mother-of-pearl and other animal carving materials, and articles of these materials (including articles obtained by molding): other: of bone, horn, hoof, whalebone, quill or any combination thereof. 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). Sincerely, Jean F. Maguire Area Director New York Seaport