CBP Ruling E87590 — The tariff classification of Clay Design Model Automobiles from Germany

Tariff classification

Headings: 9602

Product description

In your letter, you indicate that Porsche Cars North America, Inc., intends to import Clay Design Models. You describe the models as being handmade, 1:4 scale of possible future designs of automobiles. The clay used in the models is made from a mixture of natural clay, synthetic waxes, paraffin oil and small amounts of chemicals. In some cases, sculpted wood parts will be used to make up the roof and interior components of the models such as seats, dashboard, etc. Clay is then overlaid and molded. The models may or may not be painted and will be used specifically for design studies. In a telephone conversation on September 22, 1999, you advised this office that the models are neither heated, baked nor fired, but are air dried to harden.

CBP rationale

The applicable subheading for the Clay Design Model Automobiles will be 9602.00.5000, Harmonized Tariff Schedule of the United States, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other.

Full text

NY E87590 October 19, 1999 CLA-2-96:RR:NC:SP:236 E87590 CATEGORY: Classification TARIFF NO.: 9602.00.5000 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Clay Design Model Automobiles from Germany Dear Mr. Resetar: In your letter dated September 10, 1999, you requested a tariff classification ruling. In your letter, you indicate that Porsche Cars North America, Inc., intends to import Clay Design Models. You describe the models as being handmade, 1:4 scale of possible future designs of automobiles. The clay used in the models is made from a mixture of natural clay, synthetic waxes, paraffin oil and small amounts of chemicals. In some cases, sculpted wood parts will be used to make up the roof and interior components of the models such as seats, dashboard, etc. Clay is then overlaid and molded. The models may or may not be painted and will be used specifically for design studies. In a telephone conversation on September 22, 1999, you advised this office that the models are neither heated, baked nor fired, but are air dried to harden. The applicable subheading for the Clay Design Model Automobiles will be 9602.00.5000, Harmonized Tariff Schedule of the United States, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other. The rate of duty will be 2.7 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 V. Gualario at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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