The tariff classification of model boats from China

NY C81491 December 9, 1997 CLA-2-95:RR:NC:SP:225 C81491 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. John Carrier World Bazaars, Inc. 2400 Yates Avenue Commerce, California 90040 RE: The tariff classification of model boats from China Dear Mr. Carrier: In your letter dated November 5, 1997, received in this office on November 12, 1997, you requested a tariff classification ruling. The samples consist of assorted model "Wooden Sailboats" which are manufactured to depict a series of historical ships. Item #65816 is a model replica of the "Passat" clipper. The article measures 33 inches in length by 23.5 inches in height. It's sails are made of textile material. The "A Von Humboldt", item #65814, measures 34 inches in length by 23 inches in height. The ship is made of wood with cloth sails. Item #02714 is a replica of the "Stornoway" ship. This article measures 13 inches in length and 13 inches in height. It has cloth sails and is pictured and described in the literature submitted (no sample). The "Wooden Sailboat", item #65731, is a replica of period vessels (1833-1875). The ship measures 20 inches in length and 17.5 inches in height. You have indicated that the model ships are collectibles intended for recreational use. Upon review of the samples and literature provided, it is the opinion of this office that the ships possess the necessary amount of detail and refinement for classification as models in Chapter 95. Your samples are being returned as requested. The applicable subheading for the model "Wooden Sailboats" (item numbers 65816, 65814, 02714 and 65731) will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division