The tariff classification of train accessories from WestGermany

NY 855088 August 29, 1990 CLA-2-95:S:N:N3D:225 855088 CATEGORY: Classification TARIFF NO.: 9503.10.0040 Ms. Sally M. Roza Norman G. Jensen, Inc. 117 E. 8th Street Suite #500 Long Beach, California 90813 RE: The tariff classification of train accessories from West Germany Dear Ms. Roza: In your letter dated July 13, 1990, you requested a tariff classification ruling on behalf of LGB of America, Inc. The information submitted with your inquiry includes four samples and illustrative literature. The articles are referred to as "station figures". These figures depict people from various walks of life, including travellers, from the old west to modern day tourists. The station figures are made of hard plastic. They are fixed in a permanent position such as sitting or standing. Their approximate height is between 3 and 4 inches. The train station environment is created by the figures, train platform, houses, lampposts, benches, signs, etc. An integral part of this environment are the people or figures who are waiting for, or riding, the train. The figures are made in proportionate size to the LGB railroad cars. The importer, LGB of America, Inc., is a well known, established, seller of scale model trains. The station figures will principally be used to add a realistic appearance to the railroad surroundings. In light of these facts it is our position that the figures qualify as train accessories. This ruling applies to station figures imported separately or in sets under item numbers 5128, 5129, 5139, 5140, 5141, 5142, 5143, 5144, 5145, 5146, 5147, 5148, 5149, 5229, 5239, 5240, 5243, 5249, 5340, 5440, 5028, 5039, 5040, 5041, 5042, 5043, 5044, 5045, 5046, 5047, 5048, and 5049. The applicable subheading for the station figures will be 9503.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models; electric trains, including tracks, signals and other accessories thereof; other: other: other. The duty rate will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport