CLA-2-97:OT:RR:NC:N5:433
Diane Pitassy
Smithsonian Institution, National Museum of Natural History
4210 Silver Hill Rd, Museum Support Center
Suitland, MD 20746
RE: The tariff classification of scientific zoological specimens from Mauritius
Dear Ms. Pitassy:
In your letter dated July 28, 2025, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature, government and agency declarations, licenses, permits, and photographs of
zoological specimens were provided.
Item 1 are zoological specimens of 484 various genus and species of fish, shark, chondrichthyans, and squid
that include: goblin shark, snake maceral, hermit crab, slime head fish, scorpionfish, jellyfish, lantern shark,
anglerfish, deepwater catshark, sleeper shark, and other species from the Southern Indian Ocean (SIO).
Item 2 are zoological muscle tissue specimens of 1,094 various genus and species of fish, shark,
chondrichthyans, and squid that include: lancet fish, catshark, viperfish, ghost shark, kitefin shark, sea devil,
snails, snipe eel, snake maceral, and other species from the SIO.
The fish, shark, chondrichthyans, and squid were encountered as bycatch in the SIO deepwater trawler
fishery and were collected as samples for future research. The National Oceanic and Atmospheric
Administration (NOAA) define “bycatch” as:
“Fishermen sometimes catch and discard animals they do not want, cannot sell, or are not allowed to
keep. This is collectively known as “bycatch.” Bycatch can be fish, but also includes other animals
such as dolphins, whales, sea turtles, and seabirds that become hooked or entangled in fishing gear.
For NOAA Fisheries, bycatch refers to “discarded catch of marine species and unobserved mortality
due to a direct encounter with fishing vessels and gear.” These unintentionally caught animals often
suffer injuries or die.”
Items 1 and 2 will be imported frozen, examined, and then prepared for permanent display in museums.
Information contained within the ruling submission states the following: (1) [T]he Virginia Institute of
Marine Science (VIMS) “…intends to import an Indian Ocean collection of deepwater sharks, marine fishes
and invertebrates to the United States for deposit in the permanent research collections of the Smithsonian
Institution, National Museum of Natural History (NMNH) and VIMS.” (2) “[T]he specimens will be
registered in the NMNH and VIMS collections, metadata entered into our databases of record and will be
available for further study by scientists in the U.S. and abroad.” and (3) “[N]o species, vertebrate or
invertebrate, are Convention on International Trade in Endangered Species (CITES) listed or have protected
status.” In the condition at the time of U.S. importation, the specimens will be imported frozen, for academic
and non-commercial use that will include genetic barcoding, taxonomy, diet, age/growth, tissue examination,
and other studies.
The ruling request seeks classification of the subject merchandise in subheading 9705.29.0000, Harmonized
Tariff Schedule of the United States, (HTSUS).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 97, Heading 9705 of the Harmonized Tariff Schedule (HTS), provides for “Collections
and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical,
anatomical, paleontological or numismatic interest.”
“These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping
or their presentation.”
Further, heading 9705, Part (B), item (1) provides for “Dead animals of any species, preserved dry or in
liquid; stuffed animals for collections.”
The Virginia Institute of Marine Science states, “[These samples were collected in collaboration with the
Food and Agriculture Organization of the United Nations and Global Environment Facility, and the Southern
Indian Ocean Fisheries Agreement.” Information and documentation submitted include:
1. Southern Indian Ocean Fisheries Agreement (SIOFA), wherein Mr. Paul Clerkin (research biologist) is
approved by SIOFA for the collection of samples from incidental bycatch of sharks, signed and dated
November 16, 2023.
2. National Museum of Natural History Division of Fishes, Department of Vertebrate Zoology request for
collection of deepwater shark specimens by Mr. Clerkin, signed and dated November 28, 2023.
3. Ministry of Marine Resources, Government of the Cook Islands, wherein Mr. Clerkin is approved to
collect samples of incidental bycatch of sharks as part of the SOFIA project DWS-2023-02, signed and
dated January 25, 2024.
4. Research Collaborative Agreement (RCA) between the University of Mauritius (UoM) and Virginia
Institute of Marine Science, William & Mary, USA, signed and dated August 24, 2024.
5. Ministry of Blue Economy, Marine Resource, Fisheries and Shipping Landing Authorization that
identifies fish species, signed and dated November 4, 2024.
6. Ministry of Agro Industry, Food Security, Economy and Fisheries letter signed and dated December
04, 2024.
After U.S. importation, the scientific zoological specimens will undergo genetic analysis, life history
analysis, stable isotopes analysis, histology, and other research prior to fixation in formaldehyde and transfer
to ethanol for permanent storage. In view of the materials and facts provided, the subject scientific
zoological specimens are within the construct of Chapter 97 and Heading 9705 Part B, item (1), and are not
more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the scientific zoological specimens will be 9705.29.0000, HTSUS, which
provides for “Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological,
botanical, mineralogical, anatomical, paleontological or numismatic interest: Collections and collectors’
pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: Other.” The general
rate of duty will be free.
Special Classification Provisions, Chapter 98:
Chapter 98 HTSUS, Subchapter X U.S. Note 1 states, “Except as provided in subheading 9810.00.20 and
headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note,
the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for
distribution, sale or other commercial use within 5 years after being entered. Articles admitted under any
provision in this subchapter may be transferred from an institution specified with respect to such articles to
another such institution, or may be exported or destroyed under customs supervision, without duty liability
being incurred. However, if any such article (other than an article provided for in subheading 9810.00.20 or
heading 9810.00.70) is transferred other than as provided by the preceding sentence, or is used for
commercial purposes, within 5 years after being entered, the institution for which such article was entered
shall promptly notify customs officers at the port of entry and shall be liable for the payment of duty on such
article in an amount determined on the basis of its condition as imported and the rate applicable to it
(determined without regard to this subchapter) when entered. If, with a view to a transfer (other than a
transfer permitted by the second sentence) or the use for commercial purposes of an instrument or apparatus,
a repair component admitted under subheading 9810.00.65 has been assembled into such instrument or
apparatus, such component shall, for purposes of the preceding sentence, be treated as a separate article.”
The scientific zoological specimens will be imported for use in a scientific public collection, exhibition, and
for an educational pursuit by the Virginia Institute of Marine Science and the Smithsonian Institution,
National Museum of Natural History. The technical and illustrative literature, government and agency
declarations, licenses, permits, and photographs of the zoological specimens conveys this intent. In view of
these facts, the scientific zoological specimens are within the construct of Chapter 98 HTSUS, Subchapter X
and U.S. Note 1.
The applicable secondary subheading for the scientific zoological specimens will be 9810.00.7000, HTSUS,
which provides for “Wild animals (including birds and fish) imported for use, or for sale for use, in any
scientific public collection for exhibition for scientific or educational purposes.” The rate of duty will be
free.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of [Mauritius] will
be subject to an additional ad valorem rate of duty of 15 percent. Your product falls within an excepted
subheading [9810.00.7000].
As articles eligible for duty-free treatment under a provision of Chapter 98, specifically, subheading
9810.00.7000, HTSUS, the scientific zoological specimens are exempt from the assessment of the
International Emergency Economic Powers Act (IEEPA) Reciprocal duties. (See Cargo Systems Messaging
Service (CSMS) 65829726 effective August 7, 2025).
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division