Tariff classification of wooden replicas of cars and other vehicles from the United Kingdom

NY 896517 April 21, 1994 CLA-2-44:S:N:N8:230 896517 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Mr. Bob Canales P.F.S. Inc. P.O. Box 158 Princeton Junction, NJ 08550 RE: Tariff classification of wooden replicas of cars and other vehicles from the United Kingdom Dear Mr. Canales: In your letter dated April 1, 1994, you requested a tariff classification ruling. The ruling was requested on replicas of cars, trucks, planes and trains. The vehicles are handmade of wood and painted and varnished. They range in length from eight to sixteen inches. A sample of an eight inch long by three inch high antique style car was submitted. The sample has all parts of wood including the wheels and is not sturdy enough to be used as a toy. As you stated in your letter, the replicas are intended to be sold to retail gift shops and are considered collectibles. The applicable subheading for the wooden collectibles will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The rate of duty will be 5.1 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