The tariff classification of model ships from Vietnam

NY G83244 October 27, 2000 CLA-2-95:RR:NC:SP:225 G83244 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Michael Shaw Western Pacific Imports P.O. Box 1429 Clovis, CA 93613 RE: The tariff classification of model ships from Vietnam Dear Mr. Shaw: In your letter dated September 27, 2000, received in this office on October 2, 2000, you requested a tariff classification ruling. Pictures were submitted of a variety of “Handmade Wooden Historical Ships.” The ships are made of wood and measure anywhere from 2 to 5 feet in length. They are detailed representations of actual ships, which include the USS Constitution, Titanic, HMS Bounty, etc. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...” The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.03(B) that the heading covers “Reduced-size (“scale”) models and similar recreational models.” Included among the exemplars are “models of a kind mainly used for recreational purposes, for example, working or scale models of boats, aircraft, trains, vehicles, etc.” It is apparent that the subject wooden ships, depicting actual historical vessels, would be classified as recreational models in Chapter 95. The applicable subheading for the “Handmade Wooden Historical Ships,” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be 70 percent ad valorem, in accordance with General Note 3(b), HTS, which provides that goods from Vietnam, whether imported directly or indirectly, are subject to duty rates listed in Column 2. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division