The tariff classification of miniature chairs from Poland

N302352 February 11, 2019 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 4823.90.8600; 8306.29.0000 Mr. Jacob Najarian Vitra, Inc. 7528 Walker Way Allentown, PA 18106 RE: The tariff classification of miniature chairs from Poland Dear Mr. Najarian: In your letter, dated December 17, 2018, you requested a tariff classification ruling. In lieu of samples, product descriptions and photographs were submitted for our review. The products under consideration are are three miniature chairs that are scale replicas of actual designer chairs. You state that these miniatures primarily serve as collectors’ items or as illustrative material for universities, design schools, and architects. They are produced in quantities for retail sale to the public. The article identified as the Eames Aluminum Chair, Miniature, item 20252401, is a 1:6 scale model of the Eames Aluminum Chair that was designed by Charles and Ray Eames in 1958. The chair measures 14 cm tall and 10 cm wide. The material composition is 75.2% aluminum, 12.1% steel, 0.5% zinc, 0.3% polypropylene, 7.2% polyamide, 1.4% polyester, and 3.3% thermoplastics. Item 20251201 is a 1:6 scale model of the Kohn Rocking Chair No. 9 that was designed by Jacob and Josef Kohn in 1882. The miniature chair measures 17.5 cm (H) x 10.5 cm (W) x 19.5 cm (L). The chair is constructed of a bentwood frame with a seat and back surface of woven cane. Item 20230101 is a miniature replica of the Gehry Wiggle Side Chair. The chair is a 1:6 scale model that measures 14.5 cm (H) x 6.5 cm (W) x 9.5 cm (L).  The chair is constructed of many pieces of corrugated cardboard laminated together as a block and cut to the form of the chair.  The sides of the chair are overlaid with hardboard for additional stability. You propose classification in subheading 9503.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys. Although heading 9503 includes “reduced sized scale models and similar recreational models,” the Explanatory Notes to the Harmonized System (ENs) indicate that these models are of a kind mainly used for recreational purposes, for example, working or scale models of boats, aircraft, trains, vehicles, etc., and kits of materials and parts for making such models. Based on the information provided, the scale model miniature chairs that are the subject of this ruling primarily serve as collectors’ items or as illustrative materials for universities, design schools and architects. This office is of the opinion that these items are decorative and not classifiable in 9503 as toys principally designed for amusement or recreation. You alternately propose classification in headings 8306, 4420 and 4823, HTSUS. We agree.   The applicable subheading for the Eames Aluminum Chair, Miniature, item 20252401 will be 8306.29.0000, HTSUS, which provides for “Bells, gongs and the like, nonelectric, of base metal…; Statuettes and other ornaments, and parts thereof; Other.” The rate of duty will be free. The applicable subheading for the Kohn Rocking Chair No. 9, Miniature, item number 20251201, will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% ad valorem. The applicable subheading for the Gehry Wiggle Side Chair replica, item 20230101, will be 4823.90.8600, which provides for “…other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.”  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 the 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division