The tariff classification of pictures crafted from butterfly wings from South Africa.

NY G80456 August 4, 2000 CLA-2-97:RR:NC:SP:233 G80456 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. Richard Cowan Kallima Consultants, Inc. 10750 Irma Drive, Unit #14 Northglenn, CO 80233-3630 RE: The tariff classification of pictures crafted from butterfly wings from South Africa. Dear Mr. Cowan: In your letter dated July 28, 2000, you requested a tariff classification ruling. The submitted photographs depict pictures of birds which have been hand crafted from butterfly wings. The pictures are mounted and framed for display. The applicable subheading for the pictures crafted from butterfly wings will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels… collages and similar decorative plaques. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division