HQ 085032: Classification of a butterfly collection

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085032

                                   October 26, 1989


            CLA-2 CO:R:C:G  085032 DRR

            CATEGORY:  Classification

            TARIFF NO.:  9705.00.0000

            Mr. Mohammad Abousaley
            P.O. Box 1975
            Dearborn, Michigan 48121

            RE:  Classification of a butterfly collection

            Dear Mr. Abousaley:

                 This is in reference to your letter dated June 25, 1989,
            requesting the classification of a butterfly display under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue is a butterfly display or plaque
            which is circular in shape with an outer frame of semiprecious
            stones.  It contains butterflies of various sizes and colors
            which are mounted on a piece of carton board and covered with
            hard plastic.  The plaques will be sold in retail stores.

            ISSUE:

                 Whether the display at issue is classifiable under
            subheading 9705.00.0000, HTSUSA.

            LAW AND ANALYSIS:

                 Subheading 5911.90.00, HTSUSA, provides for collections
            and collector's pieces of zoological, botanical, mineralogical,
            anatomical, historical, archeological, paleontological,
            ethnographic or numismatic interest.





















                                         - 2 -

                 The Explanatory Notes to the HTSUSA constitute 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 any 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.

            HOLDING:

                 The butterfly display at issue is classifiable under
            subheading 9705.00.0000, HTSUSA, as collections and collector's
            pieces, and is free of duty.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

































            rimmer library 084685
            6cc:  Area Director, New York Seaport
            DRRimmer:jaj:10/26/89