The tariff classification of miniature sleeping bag display models from China

N282682 February 14, 2017 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Jann Futrell The Coleman Company, Inc. 3600 N Hydraulic Avenue Wichita, KS 67219 RE: The tariff classification of miniature sleeping bag display models from China Dear Ms. Futrell: In your letter dated January 12, 2017, you requested a tariff classification ruling. Samples were provided. The merchandise at issue consists of miniature sleeping bag display models. The miniature sleeping bags, which measure between 13 to 15 inches in length, are essentially scaled-down representations of full-size Coleman sleeping bags. The miniature sleeping bags are intended to be displayed alongside the full-sized models in a retail establishment. You indicate that the miniature sleeping bags incorporate a number of features that are found in the larger models, such as the ComfortCuff™ design and the ZipPlow™ zippers. The miniature sleeping bags, which can be attached to display racks by means of built-in grommets, allow a prospective customer to test and evaluate the features of a Coleman sleeping bag prior to purchasing a full-sized model. The miniature sleeping bags are not intended for sale, and their small size would preclude them from serving any utilitarian function. The miniature sleeping bags at issue serve a function similar to that of the mini display gazebo described in New York Ruling Letter N136356, dated December 28, 2010. Like the product described in that ruling, the miniature sleeping bags are solely intended to be put on display in a retail establishment to demonstrate the features of the larger models and serve as a form of advertisement to prospective buyers. In this respect, the miniature sleeping bags meet the definition of a small scale demonstrational model used for advertising purposes, as described in Harmonized System Explanatory Note 9 to Heading 9023. The applicable subheading for the miniature sleeping bag display models 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