CLA-2-97:S:N:N8:233 896341
Mr. Somkiat Iemviteevanich
MKJ Import and Export, Inc.
1467 Shenta Oak Drive
Norcross, GA 30093
RE: The tariff classification of a butterfly collection from
Thailand.
Dear Mr. Iemviteevanich:
In your letter dated March 25, 1994, on behalf of The MKJ
Import and Export, Inc., 1467 Shenta Oak Drive, Norcross, GA 30093,
you requested a tariff classification ruling.
You have submitted four photographs which depict stuffed
butterflies in picture frames from The T.N.S. Orchid and
Butterflies Farm in Thailand. The merchandise is a butterfly
display or plaque which is rectangular in shape with an outer
frame. It contains butterflies of various sizes and colors which
are mounted on a piece of material and covered. The plaques will
be sold in retail stores.
The Explanatory Notes to the HTSUSA constitutes the official
interpretation of the tariff at the international level. The
Explanatory Notes to this subheading state that dead animals of any
species, preserved dry or in liquid and stuffed animals for
collections are classified in this heading. The Explanatory Notes
also state that such items are often of little intrinsic
value, but derive their interest from their rarity, grouping or
presentation.
The applicable subheading for the butterfly collection will
be 9705.00.0090, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Collection and collector's
pieces of zoological, botanical, etc., other. The rate off duty
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