The tariff classification of remote control airplanes and model aircraft engines from England

NY A83061 May 24, 1996 CLA-2-95:RR:NC:FC: 225 A83061 CATEGORY: Classification TARIFF NO.: 9503.80.0020; 9503.80.0050 Mr. Jeffrey L. Marks Industrial Carpet Maintenance, Inc. P.O. Box 188 Willow Grove, PA 19090-0188 RE: The tariff classification of remote control airplanes and model aircraft engines from England Dear Mr. Marks: In your letter dated April 24, 1996, you requested a tariff classification ruling on behalf of New Boy RC Distributors. A description of the two products was submitted with your inquiry along with advertising literature. The subject article "RTF Models" consists of an assortment of remote control airplanes. The airplanes range in size from 56" to 94" in length and will be imported in their retail package. In a phone conversation, you indicated that the planes are generally flown on abandoned airfields by hobby enthusiasts and may be used in competition. Although larger in size than standard remote controlled vehicles, the airplanes are considered adult toys for recreational use. The "28cc Petrol Engine" is a model aircraft engine kit. Imported in its retail package with instructions, the article is designed for simple assembly by the ultimate purchaser. We were informed that the engines will be converted in England for exclusive use in the remote controlled airplanes described above. Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". Based upon the information provided, this office finds the subject "28cc Petrol Engine" kit is specifically designed for use with the remote controlled airplanes and, therefore, is considered parts of toys. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied. The applicable subheading for the "RTF Models" will be 9503.80.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof: toys (except models): other. The rate of duty will be free. The applicable subheading for the "28cc Petrol Engine" kit will be 9503.80.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor: parts and accessories. The rate of duty will be free. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division