The tariff classification of a model airplane from China

NY G83317 October 24, 2000 CLA-2-95:RR:NC:SP:225 G83317 CATEGORY: Classification TARIFF NO.: 9503.80.0025 Ms. Helena Rozo Rosso’s Fine Hand Crafts 63 Sprague St. #9 Readville, Massachusetts 02137 RE: The tariff classification of a model airplane from China Dear Ms. Rozo: In your letter dated September 2000, received in this office on October 12, 2000, you requested a tariff classification ruling. The submitted sample is a model version of the “Wright Brothers Airplane.” The airplane is made primarily of wood and features a full-figured pilot navigating the aircraft. The biplane has two rear propellers that actually spin with the help of a single “AA” size battery located underneath the center of the lower wingspan. An on/off button operates the power source. The item is part of a line that includes other representations of early flying machines similar to the subject article. The airplane is viewed as a model, which one would purchase for recreational purposes. The applicable subheading for the “Wright Brothers Airplane” will be 9503.80.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor and parts and accessories thereof: 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division