The tariff classification of a traveling educational science exhibit from Canada.

N147795 March 7, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Wendy Burns Northern Customs Services 904-908 Center Street Lewiston, NY 14092 RE: The tariff classification of a traveling educational science exhibit from Canada. Dear Ms. Burns: In your letter dated February 10, 2011, on behalf of the Musee De La Nature et des Sciences, Inc., you requested a tariff classification ruling. No samples were provided. Your ruling request describes a traveling educational science exhibit named “Smile! The Tooth and Nothing but the Tooth”. The exhibit is intended to teach people of all ages about the historical importance of teeth, facts about animal teeth, as well as the importance of dental care. Elements of the exhibit include real skeletal teeth and animal tusks, as well as replicas of animals and their teeth (including dinosaur teeth). Models of human skulls and dental plates are also featured. The exhibit includes an interactive portion where children can dress up like a dentist, sit in a small dental chair and manipulate various dental instruments. The exhibit is a creation of the Nature and Science Museum of Sherbrooke (Quebec), and is on offer to museums throughout the United States. The entire exhibit can be packaged into 17 crates for transport. You suggest classifying the traveling exhibit in 9023.00.0000, HTSUS, which provides for instruments, apparatus and models, designed for demonstrational purposes.The Harmonized System Explanatory Notes (EN) to Heading 9023 state that the heading covers a wide variety of instruments, apparatus and models designed for demonstrational purposes (e.g. in schools, lecture rooms, exhibitions) that are unsuitable for other uses. The EN provides a number of examples of articles that would be classified in this heading, such as models of human or animal anatomies, as well as show-cases and exhibit panels displaying samples of raw materials or showing the various stages of manufacture or processing of a product. Based on the information you provided with your submission, which included a full list of the articles that make up the traveling exhibit, the exhibit contains a number of elements that are similar in form and function to the examples described in the Explanatory Notes to 9023. The exhibit contains 32 glass panels containing various artifacts and objects, including human and animal skeletal and tooth models. The exhibit also contains a mock dental office, with a dental chair and dental tools, designed to demonstrate the practice of dentistry to museum-goers. As the entire exhibit is designed to demonstrate a number of tooth related concepts in an exhibition setting, and would not serve any utilitarian function, it would be classifiable in Heading 9023. The applicable subheading for the “Smile! The Tooth and Nothing but the Tooth” traveling educational exhibit will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division