The tariff classification of a mounted gamefish from China.

NY 873192 April 23, 1992 CLA-2-39:S:N:N3G:343 873192 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. R. Douglas Aronson Vice President Ross Engineering Corporation 4747 North Ocean Drive, Suite 223 Fort Lauderdale, Fl 33308 RE: The tariff classification of a mounted gamefish from China. Dear Mr. Aronson: In your letter dated April 1, 1992, you requested a tariff classification ruling. The description of the product and the photographs, which accompanied your letter, depict a gamefish, which has been preserved and mounted. The finished product is obtained by preserving the fish body parts including skin, teeth, fins, tail, bill, etc. and mounting the hollow body. Fiberglass reinforced plastic is used for body structure and accounts for most of the weight. Gamefish such as marlin, barracuda, sailfish, stingray, etc. are the varieties usually considered for mounting. The applicable subheading for the mounted gamefish will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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