I85128 I8 Ruling Active

The tariff classification of Roomboxes from Canada.

Issued August 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The submitted photographs, Roomboxes, depict scale model rooms, furnishings, and lights for collectors of dollhouse miniatures and miniature art pieces. The Roomboxes are similar to dollhouses and are designed to recreate mini-replicas of existing contemporary rooms or rooms from past time periods, or they can be specifically created make-believe fantasy rooms. The rooms have exteriors constructed with North American plywood and/or medium density fiberboard, and have interiors made of a variety of materials including wood, styrene, glass, and acrylic. The Roomboxes fit on a shelf or a table and can be equipped with independently controlled lighting with 12 volts bulbs.

CBP rationale

The applicable subheading for the Roomboxes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY I85128 August 27, 2002 CLA-2-95:RR:NC:SP:225 I85128 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Martin J. Sveum Tower Group International FedEx Trade Networks #8 14th Street P.O. Box 1738 Blaine, WA 98231-1738 RE: The tariff classification of Roomboxes from Canada. Dear Mr. Sveum: In your letter dated August 5, 2002, on behalf of Roomboxes Etc., you requested a tariff classification ruling. The submitted photographs, Roomboxes, depict scale model rooms, furnishings, and lights for collectors of dollhouse miniatures and miniature art pieces. The Roomboxes are similar to dollhouses and are designed to recreate mini-replicas of existing contemporary rooms or rooms from past time periods, or they can be specifically created make-believe fantasy rooms. The rooms have exteriors constructed with North American plywood and/or medium density fiberboard, and have interiors made of a variety of materials including wood, styrene, glass, and acrylic. The Roomboxes fit on a shelf or a table and can be equipped with independently controlled lighting with 12 volts bulbs. The applicable subheading for the Roomboxes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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