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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.

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

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