The tariff classification of Fine Scale Brass "Models" of the "U.S.S. Enterprise" from Korea

NY 805541 February 2, 1995 CLA-2-95:S:N:N8:225 805541 CATEGORY: Classification TARIFF NO.: 9503.90.0030 D. Taylor Pillsbury Glad & Ferguson One Sutter Street Tenth Floor San Francisco, CA 94104 RE: The tariff classification of Fine Scale Brass "Models" of the "U.S.S. Enterprise" from Korea Dear Mr. Pillsbury: In your letter dated December 27, 1994 you requested a tariff classification ruling on behalf of your client Masterpieces Replicas, Inc. The instant product is a "fine scale brass replica of the 'U.S.S. Enterprise'," made popular by the Star Trek television series and movies. Only 5000 units will be produced with an approximate retail price around two thousand dollars. Weighing twenty-five pounds, the product will be two feet in length from the front of the saucer to the stern. The width will be twenty-three and a half inches and fifteen and three quarters inches deep. Constructed from brass with interior windows made of plexiglass, it will be lighted internally and externally. A stand which incorporates the lighting wire, will be part of the retail package. Further, extra light bulbs, touch up paint and a "Certificate of Authenticity", possibly framed, will be incorporated in the retail package. It is your contention that the product should be classified in HTS Heading 9023 as a demonstrational model. We do not agree. This item is "A perfect replica for enjoyment, relaxation and reference....". To be classified in 9023, the item must be "used to advertise, train, illustrate complex functions or prove a glimpse of what hands-on experience with the actual article represented would be like" (HQ 957090 dated January 12, 1995). Alternately, HTS Heading 7418, Other household items of brass, was suggested. Although of brass, we would go to this heading only if we were unable to locate a more suitable classification. It is the contention of this office that HTS Heading 9503 is more suitable. HTS Heading 9705, Other collector pieces, is also not appropriate. The Explanatory Notes for 9705 state: "Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, do not fall in this heading as collections or collectors' pieces of historical or numismatic interest unless the goods themselves have subsequently attained that interest by reason of their age or rarity." The HTS heading into which this item falls is 9503. This is a recreational item, it provides enjoyment, diversion and is a pastime of those who would purchase it. The applicable subheading for the "U.S.S. Enterprise will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; ...:Other: Other: Other toys (except models), not having a spring mechanism". The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport