HQ 087479

January 14, 1991

CLA-2 CO:R:C:G 087479 CRS

CATEGORY: Classification

TARIFF NO.: 4303.19.6000; 4302.19.7500

Mr. Frederick P. Hege, Jr.

P.O. Box 141

Townsend, VT 05353-0141

RE: Slink lambskins not classifiable under provision covering

Astrakhan, Broadtail, Caracul, Persian, Indian, Chinese,

Mongolian or Tibetan lamb. NYRL 838593 modified in part.

General Note 5, HTSUSA. Commingling.

Dear Mr. Hege:

This is in reply to your letter of June 20, 1990, requesting

reconsideration of New York Ruling Letter (NYRL) 838593 of April

11, 1989. In addition, you submitted additional information in a

letter dated October 26, 1990, including some sample invoices,

and in a letter dated October 22, 1990. Sample skins of various

grades and finishes were submitted with your request, together

with two pages of sample \"Broadtail\" special finish cuttings.

FACTS:

The merchandise in question consists of slink lambskins,

which are the peltries removed from premature or stillborn lambs,

or animals that perished or were slaughtered soon after birth.

As a general matter, slinks are not limited to a specific breed

or species of lamb. Rather, it is the age of the lamb that

determines whether a peltry qualifies as a slink lambskin.

Slink lambskins are characterized by a tight curly wool and

a soft, lightweight pelt. Generally, they range in size from 1

to 2 square feet. The primary use for slink lambskins has been

in the manufacture of lambskin gloves; however, they are also

used in the manufacture of garments.

You have submitted twelve sample slink skins which vary

considerably in size, color and quality. The smallest measures

roughly 56 square inches; the largest, approximately 1 square

feet. Some are dyed, others embossed, combed or ironed. The

quality of the slinks also varies, ranging from Grade I, the

highest quality, to Grade III, the lowest. In your original

submission to our New York office dated March 17, 1990, you

stated that production runs are not limited to a specific breed

of lamb and that while they may contain, for example, Broadtail,

Caracul and/or Indian lambskins, they may, and indeed are likely

to contain skins from any number of different species. However,

you state that for commercial purposes, the age of the lamb

rather than the breed is what determines whether a skin

qualifies as a slink.

In addition, you have submitted two pages from the L.H.

Nicholls sample book which illustrates samples of various

finishes, including some examples of L.H. Nicholls \"Broadtail\"

type special finish cuttings. You state that the finish on these

skins is achieved by shearing the wool of a slink skin as close

to the skin as possible, a process which leaves a patterned

effect. This finish has nothing to do with the breed of lamb

from which the skin was obtained and is merely an operation which

transforms the appearance of the wool.

The slink skins which were the subject of NYRL 838593 were

held to be classifiable in three different subheadings

(4302.13.0000; 4302.19.6000; or 4302.19.7500) depending upon

whether they were of the Astrakhan, Broadtail, Caracul\...or

Tibetan variety; whether they were undyed; or dyed. However, the

ruling also held that if the imported skins were packed together

such that the quantity of each class of skin could not be readily

ascertained, the imported merchandise would be subject to the

commingling provision of General Note 5, HTSUSA.

ISSUE:

What is the classification of slink lambskins under the

HTSUSA.

Whether the instant merchandise is considered to be

commingled pursuant to General Note 5, HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with

the General Rules of Interpretation (GRIs). GRI 1 provides that

the classification of articles is determined according to the

terms of the headings and any relative section or chapter notes

and, provided the headings or notes do not otherwise require,

according to the remaining GRIs taken in order. GRI 6 extends

the GRIs to the subheading level.

Heading 4302, HTSUSA, provides for tanned or dressed

furskins. Subheading 4302.13.0000, HTSUSA, covers Astrakhan,

Broadtail, Persian and similar lamb, Indian, Chinese, Mongolian

or Tibetan lambskins; subheading 4302.19.6000, HTSUSA, covers

undyed lambskins; and subheading 4302.19.7500, HTSUSA, covers

dyed lambskins. There is no provision at the subheading level

specifically for slink skins. However, some of the imported

skins are \"Broadtail\" type skins and therefore are arguably

classifiable under the provision for Broadtail lambskins of

subheading 4302.13.0000.

The Explanatory Notes, while not legally binding, constitute

the official interpretation of the Harmonized System at the

international level. The Explanatory Note (EN) to heading 4302

discusses furskins generally but does not address lambskins

specifically. However, EN 43.01, 618, in discussing the coverage

of heading 4301 states in pertinent part that:

This heading covers the raw (i.e., not tanned or

dressed) skins with the hair or wool on, of all animals

except the following\...

\(c\) Sheep and lambs (other than Astrakhan, Broadtail,

Caracul, Persian or similar lambs, and Indian, Chinese,

Mongolian or Tibetan lambs).

The names Astrakhan, Broadtail, Caracul, and Persian

are used loosely for similar kinds of lambs. However,

these terms, when used in relation to furs, denote

different qualities of furs, depending upon, for

example, the age of the lamb.

Although not explicitly stated in the Explanatory Notes, Customs

considers it likely that the names \"Astrakhan, Broadtail,

Caracul and Persian\" were intended to have the same meaning in

heading 4302, i.e., that they denote different qualities of fur,

depending upon factors such as the age of the lamb. However, we

express no opinion in this regard. Nevertheless, to the extent

that the names \"Astrakhan, Broadtail, etc.\" in heading 4302 refer

to factors such as age, it could be argued that slink lambskins

are embraced by subheading 4302.13.0000.

Part 301, Federal Trade Commission Regulations (16 CFR 301),

implements the requirements of the Fur Products Labeling Act, 15

U.S.C. 69. Specifically, 16 CFR 301.8 provides:

\(a\) The term \"Persian Lamb\" may be used to describe

the skin of the young lamb of the Karakul breed of sheep or

top-cross breed of such sheep, having hair formed in

knuckled curls.

\(b\) The term \"Broadtail Lamb\" may be used to describe

the skin of the prematurely born, stillborn, or very young

lamb of the Karakul breed of sheep or top-cross breed of

such sheep, having flat light-weight fur with a moire

pattern.

\(c\) The term \"Persian-broadtail Lamb\" may be used to

describe the skin of the very young lamb of the Karakul

breed of sheep or top-cross breed of such sheep, having hair

formed in flattened knuckled curls with a moire pattern.

\(d\) The terms \"Persian Lamb\", \"Broadtail Lamb\", or

\"Persian-broadtail Lamb\" shall not be used to describe: (1)

The so-called Krimmer, Besarabian, Rumanian, Shiraz,

Salzfelle, Metis, Dubar, Meshed, Caracul, Iranian, Iraqi,

Chinese, Mongolian, Chekiang, or Indian lamb skins, unless

such skins conform with the requirements set out in

paragraph (a), (b), or (c) of this section respectively: or

\(2\) any other lamb skins having hair in a wavy or open curl

pattern. (Emphasis added).

Furthermore, the Regulations provide in pertinent part at 19 CFR

301.10:

The term \"Broadtail-processed Lamb\" may be used to

describe the skin of a lamb which has been sheared, leaving

a moire hair pattern on the pelt having the appearance of

the true fur pattern of \"Broadtail Lamb \....

Thus for labeling purposes, the FTC Regulations provide that

lambskins other than those of the Karakul type may be designated

by the term \"Broadtail-processed lamb,\" so long as they have been

sheared so as to confer upon the skin the true fur pattern of the

Broadtail lamb.

Nevertheless, for classification purposes, it is Customs\'

view that the provision for Broadtail lambskins of subheading

4302.13.0000, HTSUSA, contemplates the inclusion only of similar

kinds of lambs, i.e., lambs of the Karakul type. According to

Bachrach, Fur: A Practical Treatise, 461 (1946), the term

\"Karakul\" is a zoological designation for all sheep of the

Astrakhan, Broadtail, Caracul and Persian breeds. Consequently,

as the Broadtail special finish or Broadtail processed lambskins

are not of the Karakul type but have only been cut to resemble

the fur pattern of Broadtail lambs, the special finish cuttings

are not classifiable under subheading 4302.13.0000, HTSUSA.

Moreover, while the term \"Broadtail\" may be used loosely for

lambs of the Karakul species, slinks may derive from a number of

different species. Indeed, in your letter of October 22, 1990,

you state with regard to an advertisement for a New Zealand slink

producer excerpted from The New Zealand Farmer (contained in your

submission of October 22, 1990), that:

When dealing with the slink skins there is no way to

identify which breeds are mixed into a particular lot. The

advertisement I enclosed will show that to some extent. If

you will note the first three photos at the upper left hand

side you will see the mounds of carcuses (sic) that are

dealt with. Into any of the piles are thrown the carcus

(sic) of whatever lamb has been killed with no attention

paid at all to breed.

Again, in your letter of June 20, 1990, you state that:

After the skins are removed they are graded in the raw

state according to size and skin quality, points which are

in no way related to the breed.

Segregation of one breed from another at this point

(where they are commingled) would not only involve excessive

cost but would most likely be impossible. The same would

apply at the tanners level or the finished goods

manufacturer\'s level. It is doubtful that even the most

experienced person could separate the skins of three week

old (or less) lambs into breeds.

It is Customs\' understanding, after consultation with the

Office of Laboratories and Scientific Services, that the age of a

lambskin and the species of animal from which it was obtained can

only be established by microscopic examination. Consequently, as

it is the commercial practice to commingle slink skins from

numerous species, we are of the opinion that pursuant to GRIs 1

and 6, the skins in question are not covered by the terms of

subheading 4302.13.0000, since they may derive from any number of

different species and are not confined to those enumerated in the

subheading.

Since the slink skins in question are not classifiable

according to species, they are classifiable under a residual

provision (4302.19) dependent upon whether they are dyed or

undyed. However, in accordance with General Note 5, HTSUSA, if

dyed and undyed slink skins, which are dutiable at different

rates of duty, are so packed together or mingled upon importation

that Customs cannot readily determine the quantity or value of

the merchandise without physical segregation, by sampling or by

verification of packing lists or other documents filed at the

time of entry, the goods will be dutiable at the highest rate

applicable to any part of the shipment. Provided that the

quantity of dyed and undyed skins is clearly indicated on the

invoices, purchase orders, or other documentation submitted at

the time of entry, the skins in question would not considered to

be commingled.

HOLDING:

The slink lambskins at issue are classifiable, if dyed, in

subheading 4302.19.7500, HTSUSA, under the provision for tanned

or dressed furskins\..., whole skins, with or without head, tail

or paws, not assembled, other, other, dyed, and are dutiable at

the rate of 2.4 percent ad valorem.

If undyed, the skins are classifiable in subheading

4302.19.6000, HTSUSA, under the provision for tanned or dressed

furskins\..., whole skins, with or without head, tail or paws, not

assembled, other, other, not dyed, and are dutiable at the rate

of 5 percent ad valorem.

If dyed and undyed slink lambskins are commingled the

provisions of General Note 5(a) will apply and the goods will be

subject to the highest rate of duty applicable to the

merchandise.

Pursuant to section 177.9, Customs Regulations (19 CFR

177.9), NYRL 838593 dated April 11, 1989, is modified in

conformity with the foregoing.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories, you should contact your local

Customs office prior to importation of this merchandise to

determine the current status of any import restraints or

requirements.

Sincerely,

John Durant, Director

Commercial Rulings Division