Request for Further Review of Protest 0901-91-70284, dated May 8, 1991, Concerning Antlers and Capes of Moose and Caribou and Horns, Complete Hides and Capes of Fannin Sheep

HQ 950130 December 4, 1991 CLA-2 CO:R:C:F 950130 CATEGORY: Classification TARIFF NO.: 0511.99.4050 District Director of Customs 111 West Huron Street Buffalo, New York 14202 RE: Request for Further Review of Protest 0901-91-70284, dated May 8, 1991, Concerning Antlers and Capes of Moose and Caribou and Horns, Complete Hides and Capes of Fannin Sheep Dear Sir: This ruling is on a protest that was filed against your decision of March 29, 1991, in the liquidation of an entry covering the referenced items. FACTS: The articles under consideration are antlers and capes of moose and caribou along with the horns, complete hide and capes of Fannin sheep. The articles were entered under subheading 0511.99.40505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as animal products not elsewhere specified or included. Prior to liquidation of the entry, the protestant requested liquidation of the entry under the provision for worked ivory, bone, etc., under subheading 9601.90.6000, HTSUSA, as hunting trophies. Your office, on March 8, 1991, advised the protestant that since the nature of the articles was unclear and, impliedly, there was no reason to believe that the entered classification was incorrect, such classification would remain. The protestant was further advised that it might wish to submit photographs and literature and clarify the term "cape" and whether such term indicated that the articles were items of apparel. The protestant, subsequent to liquidation of the entry, provided some photographs and clarification as to the word - 2 - "cape". The photographs show 2 sheep horns and capes prior and subsequent to mounting. The protestant, in clarification of the term "cape", advised your office that the word "cape" when used in reference to big game hunting trophies, was the skin from the head, neck and shoulders of an animal. The protestant noted that such items along with the antlers and horns would be brought to a taxidermist to be preserved by a tanning process, and then placed over a styrofoam form to make the completed mounted trophy. ISSUE: Are animal antlers/horns and capes classifiable under the provision for animal products not elsewhere specified or included or the provision for worked ivory, bone, etc.? LAW AND ANALYSIS: Classification of merchandise under the Harmonized tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the heading and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. In considering the headings under which the articles might be classified, we noted 3 possible headings. There is heading 0511, HTSUSA, under which the merchandise was entered and liquidated. There is also headings 9601 and 9705, HTSUSA, alternatively suggested by the protestant. Heading 0511 provides for animal products not elsewhere specified or included. Heading 9601, HTSUSA, provides for worked animal parts such as ivory, bone, antlers, etc. Heading 9705, HTSUSA, provides for collections and collector's pieces of zoological, botanical, mineralogical,...interest. The protestant has not presented any argument in support of the last noted classification. In considering the propriety of classification thereunder, we referred to the Explanatory Notes (EN's) to the Harmonized System. The EN's, although not legally binding, reflect the opinion of the international tariff classification experts. We noted that EN 97.05, specifies that articles classified under heading 9705, HTSUSA, are very often of little intrinsic value but derive their interest from there - 3 - rarity, their grouping or their presentation. Included in such heading, as herein pertinent, are dead animal of any species, preserved dry or in liquid; stuffed animals for collections. In analyzing this provision we have concluded that these "trophies" are not collections of the scope provided for in this heading. Also, they are neither preserved dead or stuffed animals. Accordingly, heading 9705, HTSUSA, is not applicable to the articles under consideration. We next considered heading 9601, HTSUSA, as also suggested by the protestant. There is no indication that the articles have been "worked" in accordance with this provision. The articles are apparently in their raw state. A taxidermist will process them into a trophy subsequent to importation. In considering the applicability of this heading we once again referred to the EN's. EN 96.01, relative to heading 9601, HTSUSA, which states "this heading relates to worked animal materials...These materials are mainly worked by carving or cutting. Most of them may also be moulded." Such EN specifies that the expression "worked" refers to materials which have undergone processes extending beyond the simple preparations permitted in the heading for the raw materials in question. Reference is made to EN's 05.05 to 05.08 which define simple preparation as cleaning, disinfecting, or treating for preservation but not otherwise worked or mounted. There is no indication that these articles have been worked or processed beyond the allowable confines of Chapter 5, HTSUSA. Accordingly, we have concluded that these articles, which are the skins or hides of animals with their horns or antlers, have not been processed into trophies at the time of importation, and have not been "worked" as provided for in Chapter 96, HTSUSA, prior to importation. They have, as previously noted, not undergone working other than that permitted in heading 0505, HTSUSA. HOLDING: Antlers and capes of moose and caribou and horns, complete hides and capes of Fannin Sheep are classifiable under subheading 0511.99.40, HTSUSA, and are subject to a general rate of duty of 2.5 per cent ad valorem. Since the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this ruling should be - 4 - attached to Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division