Military airplane, demonstrational model

HQ 086764 May 10, 1990 CLA-2 CO:R:C:G 086764 JMH CATEGORY: Classification TARIFF NO.: 9023.00.00 Robert J. Cordo, Esq. Aeritalia, S.A., P.A. Serra International, Inc. 9 Murray Street New York City, New York 10007 RE: Military airplane, demonstrational model Dear Mr. Cordo: This is in response to your March 19, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") for a retired military airplane. FACTS: The article in question is an Italian Air Force Acrobatic Training Plane G 91. This retired military airplane has been made into a model for historical exhibition purposes. All of the planes armament, instruments, motor and other flying apparatus have been removed. Thus, in its present state, the plane is unable to fly. The cockpit instrument dials and other features remain to give the viewer an idea of what the pilot looked at and used to fly the plane. The plane's value as a model is $40,000. ISSUE: What is the appropriate classification for the retired military plane? LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." -2- The appropriate heading in this instance is heading 9023.00.00, HTSUSA. This heading describes: Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof... The retired airplane meet the terms of this heading. The plane has been designed (or redesigned) for demonstrational purposes. It is unsuitable for flying, the only other practical use for this article. The Explanatory Notes to the HTSUSA support this classification. The Explanatory notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 90.23 establishes that tanks, ships, locomotives and other models used to educate a viewer on the items operation and use are included in this classification. Harmonized Commodity Description and Coding Service, Vol. 4, p. 1503. Therefore, the appropriate classification for the Italian Air Force Acrobatic Training Plane G 91 is within heading 9023.00.00. HOLDING: The Italian Air Force Acrobatic Training Plane G 91 is a demonstrational model. It is properly classified within heading 9023.00.00, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division