CBP Ruling C86586 — The tariff classification of collectibles from China

Tariff classification

Headings: 8306

Product description

The merchandise is collectible reproductions of nostalgic lunch boxes of the 1950's, 60's and 70's (item nos. 1950QHM 8801, 8802, 8803, 8813). They are made of tin-plated steel and are printed with a decorative design, such as Superman or The Lone Ranger. The lunch boxes are 75% the size of the original boxes. You suggest that these items should be classified as scale models. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining the tariff classification of merchandise. Section XX, 95.03(B) states that the heading for reduced-size or scale models includes models of a kind mainly used for recreational purposes. The lunch boxes are not similar to the items classifiable in this heading. From the information you have provided, it is the opinion of this office that these lunch boxes are principally used for decorative purposes as collectibles. Although they may be opened and used to carry items, their relatively small size and relatively high retail price would discourage any potentially damaging use.

CBP rationale

The applicable subheading for the collectible lunch boxes will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.

Full text

NY C86586 April 16, 1998 CLA-2-83:RR:NC:MM:113 C86586 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Donald A. Keller O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of collectibles from China Dear Mr. Keller: In your letter dated April 8, 1998, on behalf of Hallmark Cards, you requested a tariff classification ruling. The merchandise is collectible reproductions of nostalgic lunch boxes of the 1950's, 60's and 70's (item nos. 1950QHM 8801, 8802, 8803, 8813). They are made of tin-plated steel and are printed with a decorative design, such as Superman or The Lone Ranger. The lunch boxes are 75% the size of the original boxes. You suggest that these items should be classified as scale models. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining the tariff classification of merchandise. Section XX, 95.03(B) states that the heading for reduced-size or scale models includes models of a kind mainly used for recreational purposes. The lunch boxes are not similar to the items classifiable in this heading. From the information you have provided, it is the opinion of this office that these lunch boxes are principally used for decorative purposes as collectibles. Although they may be opened and used to carry items, their relatively small size and relatively high retail price would discourage any potentially damaging use. The applicable subheading for the collectible lunch boxes will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 1 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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