Revocation of New York Ruling Letter (NYRL) 873193, Mounted Game Fish

HQ 952687 April 30, 1993 CLA-2 CO:R:C:F 952687 CATEGORY: Classification TARIFF No.: 9705.00.0090 Mr. R. Douglas Aronson Vice President Ross Engineering Corporation 4747 North Ocean Drive, Suite 223 Fort Lauderdale, Florida 33308 RE: Revocation of New York Ruling Letter (NYRL) 873193, Mounted Game Fish Dear Mr. Aronson: On April 23, 1992, we issued NYRL 873193 pertaining to mounted game fish from China. We have reviewed that ruling and have found it to be partially in error. The correct classification follows. FACTS: The merchandise consists of a sailfish or stingray caught in Atlantic waters by a sportsman. The fish is sent to a taxidermist who molds the fish for reproduction of body shape. Then after the fish parts are separated and preserved, the body of the fish is reproduced using plastic reinforced by fiberglass. Then the teeth, fins, skin and tail are added to the plastic body along with appropriate coloration. The animal is then mounted for exhibition. ISSUE: Whether the fish is classifiable as a statuette or other ornamental article under the provision for other articles of plastics or whether it is classified with collections and collectors' pieces of zoological interest. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification under -2- the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. Heading 9705, HTSUSA, provides for collections and collectors' pieces of zoological interest. The EN's to heading 9705 state that articles covered by the heading "are very often of little value but derive their interest from their rarity, their grouping or their presentation" and the heading includes "dead animals of any species, preserved dry or in liquid." When compared with the initial classification in heading 3926 as "other articles of plastic", it is apparent that heading 9705 describes the goods more specifically and should prevail. HOLDING: The fish, preserved with fiberglass reinforced plastic and mounted are properly classified in subheading 9705.00.0090, subject to a free rate of duty. NYRL 873192, issued April 23, 1992, is hereby revoked in accordance with 19 CFR 177.9(d)(1). Sincerely, John Durant, Director Commercial Rulings Division