N364741

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364741 September 24, 2026 CLA-2-97:OT:RR:NC:N433 CATEGORY: Classification TARIFF NO.: 9705.29.0000; 9804.00.55 Jeremy Clare Safari Club International 501 2nd Street, NE Washington, DC 20002 RE: The tariff classification of wild game animal hunting trophies from Canada Dear Mr. Clare: In your letter dated August 31, 2026, you requested a tariff classification ruling. A brief synopsis of the proposed import transaction states, “[I]n a typical situation, an American hunter will travel to Canada to legally hunt a game animal (e.g., a moose). Hunters often choose to have the animal taxidermized by a taxidermy company in Canada. After the taxidermy work is completed, which often takes several months or longer, the animal is shipped from Canada to the United States to the hunter’s place of residence for his or her personal, non-commercial use.” The ruling request is seeking classification of the trophy in subheadings 0507.90.00, 9705.29.0000, or 9804.00.55 of the 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. Heading 0507 of the Harmonized Tariff Schedule (HTS), covers animal parts (skins, bones, feathers), not finished articles of taxidermy. The ENs for Chapter 97 of the HTS, Heading 9705 states, “These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping or their presentation.” Further, the ENs describe that Chapter 97 HTS, Heading 9705 Part (B), provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest. Included are: (1) Dead animals of any species, preserved dry or in liquid; stuffed animals for collections. (2) Blown or sucked eggs; insects in boxes, frames, etc. (other than mounted articles constituting imitation jewellery or trinkets); empty shells, other than those of a kind suitable for industrial use. (3) Seeds or plants, dried or preserved in liquid; herbariums. (4) Specimens of minerals (not being precious or semiprecious stones falling in Chapter 71); specimens of petrification. (5) Osteological specimens (skeletons, skulls, bones). (6) Anatomical and pathological specimens. (7) Articles “of paleontological interest” include, but are not limited to, the fossilized remains, traces or imprints of organisms, whether animal or vegetable, preserved in or on the earth's crust, which provide information about the history of non-human life on earth. Such articles include, but are not limited to, fossils of dinosaurs, extinct plants and animals.” The wild game animal hunting trophies do not appear to be for zoological study, academic research, or scientific examination (anatomical, physiological, osteological). (See New York (NY) N351744 dated August 20, 2025). However, they will be preserved, taxidermized, and presented as the personal gaming trophies of hunters, anglers, and sportsmen. (See Headquarters (HQ) 952687 dated April 30, 1993, HQ 957664 dated March 13, 1996). Dead animals of any species, preserved dry or in liquid, and stuffed animals for collections are not more specifically provided for elsewhere in the tariff schedule. The applicable subheading for wild game hunting trophies 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. Additionally, taxidermized hunting trophies may qualify for duty free treatment under subheading 9804.00.55, HTSUS, provided that all import conditions are met. Subheading 9804.00.55, HTSUS, provides for “Articles imported by or for the account of any person arriving in the United States who is a returning resident thereof (including American citizens who are residents of American Samoa, Guam or the Virgin Islands of the United States): Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes.” The general rate of duty will be free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 merchandise may be subject to restrictions and/or requirements administered by the U.S. Fish and Wildlife Service, Office of Law Enforcement (Telephone: 703-358-1949, E-mail: lawenforcement@fws.gov ), the U.S. Department of Agriculture (USDA) (Telephone: 301-851-3300, E-mail: AskNIES.Products@aphis.usda.gov), and regulations administered by other various U.S. agencies. We strongly suggest contacting those offices before attempting to import these goods. 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 dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

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 merchandise may be subject to restrictions and/or requirements administered by the U.S. Fish and Wildlife Service, Office of Law Enforcement (Telephone: 703-358-1949, E-mail: lawenforcement@fws.gov ), the U.S. Department of Agriculture (USDA) (Telephone: 301-851-3300, E-mail: AskNIES.Products@aphis.usda.gov), and regulations administered by other various U.S. agencies. We strongly suggest contacting those offices before attempting to import these goods. 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 dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division