10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of collectibles from China
Issued April 16, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86586 (April 16, 1998)
Tariff classification
HTS codes: 8306.29.0000
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
More rulings on the same tariff codes
The tariff classification of steel decorative wall hangings from Zimbabwe
The tariff classification of decorative aluminum urns from India
The tariff classification of a steel self-watering planter from China
The tariff classification of an aluminum statue from India
The tariff classification of a decorative steel garden arbor from China
The tariff classification of iron ornamental items from China
The tariff classification of a decorative wire pumpkin from China
The tariff classification of decorative copper relief wall plaques from Turkey
The tariff classification of decorative aluminum cremation urns from India
The tariff classification of a metal medallion encapsulated in a plastic card from China
Follow C86586
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.