The tariff classification of dead dried entomological specimens from Canada.

NY R00295 May 17, 2004 CLA-2-97:RR:NC:SP:233 R00295 CATEGORY: Classification TARIFF NO.: 9705.00.0090 Mr. Richard D. Breen Ascending Spirit Creations 1530 52nd Street South Wisconsin Rapids, WI 54494-3903 RE: The tariff classification of dead dried entomological specimens from Canada. Dear Mr. Breen: In your letter dated April 19, 2004, you requested a tariff classification ruling. The items under consideration are dead dried entomological specimens used for scientific or artistic purposes. This would include insecta, arachnida and other dried arthropods. The applicable subheading for the dead dried entomological specimens will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest.” 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division