Tariff classification of scale model accessories for HO and N gauge trains

HQ 082907 October 31, 1988 CLA-2 CO:R:C:G 082907 DC CATEGORY: Classification TARIFF NO.: 9503.90.7010; 9503.10.0040 Mr. Jim Brocklebank Flint Imports P.O. Box 12686 Lake Park, Florida 33403 RE: Tariff classification of scale model accessories for HO and N gauge trains Dear Mr. Brocklebank: In a letter dated October 3, 1988, you outlined certain difficulties which you have encountered in importing certain scale model accessories by mail through our foreign mail facility in Newark, New Jersey. Specifically, you have asked for a ruling under the Tariff Schedules of the United States Annotated (TSUSA), and the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as to the tariff classification of certain scale model accessories for HO and N gauge trains produced in West Germany. FACTS: The merchandise involved consists of Viking vehicles and Merten figures. The Viking vehicles are made of plastic and are made to the scale of 1:87, and 1:160. The Merten figures are made of plastic and are in the shape of human beings. These figures are made to the scale of 1:87, 1:160, and 1:220. ISSUE: The proper tariff classification of the Viking vehicles and the Merten figures. LAW AND ANALYSIS: The plastic Viking vehicles of a scale of 1 to 87 or 1 to 160 are classifiable under subheading 9503.90.7010, HTSUSA, as reduced-size ("scale") models, working or not, other, other, other models, made to the scale of the actual article at the ratio of 1 to 85 or smaller with duty at the rate of 6.8 percent ad valorem. -2- The plastic Merten figures of human beings are classifiable under subheading 9503.10.0040, HTSUSA, as reduced-size ("scale") models and similar recreational models, working or not, and accessories thereof, electric trains including tracks, signals and other accesories thereof, other, other, other, with duty at the rate of 6.8 percent ad valorem. Under the TSUSA, the plastic Viking vehicles are classifi- able under the provision for other models, highway vehicles made to the scale of the actual article at the ratio of 1 to 85 or smaller in item 737.0700, TSUSA, and dutiable at the rate of 5.1 percent ad valorem. Under the TSUSA, the plastic Merten figures of human beings are classifiable under the provision for figurines of rubber or plastics in item 773.1000, TSUS, and dutiable at the rate of 5.3 percent ad valorem. HOLDING: The plastic Viking vehicles are classifiable under subheading 9503.90.7010, HTSUSA. The plastic Merten figures of human beings are classifiable under subheading 9503.10.0040, HTSUSA. These classifications represent the current position of the Customs Service regarding the dutiable status of the merchandise under the HTSUSA which becomes effective on January 1, 1989. If there are changes before that date, this advice may not continue to be applicable. Under the TSUSA, the plastic Viking vehicles are classifi- able under item 737.0700, TSUSA. Under the TSUSA the plastic Merten figures of human beings are classifiable under item 773.1000, TSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc: A.D. N.Y. Seaport 1cc: John Durant 1cc: A.D. Newark 1cc: Tom McKenna, N.Y. 1cc: Alice Wong N.Y. DCahill:tj:typed 10/20/88