CLA-2-97:RR:NC:SP:233 G81800

Manie van der Merwe
P.O. Box 40706
Ausspannplatz
Windhoek - Namibia - Africa

RE: The tariff classification of copper portraits, animal hides, stuffed animals and stuffed animal heads from Namibia, Zambia and South Africa.

Dear Sir/Madam:

In your letter dated July 25, 2000, you requested a tariff classification ruling.

The merchandise to be imported consists of copper portraits, animal hides, stuffed animals and stuffed animal heads, and cane products. Photographs of various samples have been submitted with your request.

The applicable subheading for copper portraits will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal. The rate of duty will be free.

The applicable subheading for animal hides, if raw, will be 4301.80.0090, HTS, which provides for other furskins, whole, with or without head, tail or paws, other. The rate of duty will be free.

The applicable subheading for the animal hides, if tanned, will be 4302.19.6000, HTS, which provides for tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials), other than those of heading 4303: whole skins, with or without head, tail or paws, not assembled: other: other: not dyed. The rate of duty will be 3.5% ad valorem.

The applicable subheading for the stuffed animals and stuffed animal heads will be 9705.00.0090, HTS, which provides for collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontologial, ethnographic numismatic interest, other. The rate of duty will be free.

Articles classifiable under subheading 4302.19.6000, HTS, which are products of Namibia, Zambia and South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

In order for us to determine the classification of the cane products, please send a sample of one of the products, or a sample of the material used, to the attention of Paul Garretto, National Import Specialist.

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