CLA-2-97:S:N:N8:233 803551

Mr. Wayne C. Bulman, Pres. Homestead Gardens RR #3 Pontypool, Ontario, Canada LOA 1KO RE: The tariff classification of a butterflies and roses collection from Canada.

Dear Mr. Bulman:

In your letter dated October 18. 1994, you requested a tariff classification ruling.

A sample butterflies and roses collection was submitted. The collection consists of dried butterflies and roses, mounted on cork bark on a wooden base, under a glass dome. Your letter reveals that the weight of the cork and wooden base represens 8 percent of the product. The butterflies and roses represent 90 percent of the mass. The butterflies are real, approximately 20 percent from North America with the balance from South America. The roses are real, grown in Canada, dried, with no chemicals being used. They are dried in silica gell, then treasted in a special heating chamber. The dried flowers are local to the United States and Canada. The bark, which the butterflies and roses are mounted, is from the cork tree from Portugal. The glass is made in the United States. The wooden base is laminated pine from Canada. The glass is held onto the wooden base by a rubber seal, manufactured in the U.S. The felt on the bottom is made in the U.S. and distributed by a Canadian Company. The product is assembled in Canada. The applicable subheading for the dried butterflies and roses collection will be 9705.00.0090, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Collection and collectors' pieces of zoological, botanical, mineralogical anatomical, historical, archeological, paleontological, ethnographic or numismatic interest. The general duty rate will be free. 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