The tariff classification of miniatures and models for an exhibition from multiple countries

N280716 November 23, 2016 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Marilyn Mahler Savitransport, Inc. 148-08 Guy R Brewer Boulevard Jamaica, NY 11434 RE: The tariff classification of miniatures and models for an exhibition from multiple countries Dear Ms. Mahler: In your letter dated October 28, 2016, on behalf of Gulliver’s Gate LLC, you requested a tariff classification ruling. Your ruling request concerns a collection of bespoke miniatures and models that will be incorporated into a permanent exhibition by the name of Gulliver’s Gate. Gulliver’s Gate, which will be based in New York, is described as a large-scale indoor exhibition the size of a full city block, comprised of a collection of miniature landmarks, street scenes, and landscapes. The components of the exhibition, all constructed in 1:87 scale, will include replicas of famous landmarks like the Great Wall of China, the Empire State Building, and the Kremlin, as well as miniature representations of a host of world cities, all linked by small-scale railways that will traverse the entire exhibit. The myriad elements of the exhibition have been constructed in segments, and will be imported from Italy, China, Russia, Israel, Argentina, and Canada. Upon arrival in the United States, the components will be combined with one another to form the complete exhibition. The components of the Gulliver’s Gate exhibit described in your submission are designed exclusively for incorporation into the exhibition, and are clearly not suitable for other function or purpose. Additionally, the elements of the Gulliver’s Gate exhibit are similar in form and function to the models of towns, public monuments, houses, etc., described in Harmonized System Explanatory Note 8 to Heading 9023, a heading that covers instruments, apparatus, and models designed for demonstrational purposes. As the components of the Gulliver’s Gate exhibit are intended to demonstrate a miniature representation of different regions of the world in an exhibition setting, and would not serve any utilitarian function, they would be properly classified in heading 9023. The applicable subheading for the Gulliver’s Gate exhibition components 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 https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division