N265079 N2 Ruling Active

The tariff classification of architectural models from various countries

Issued June 11, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

Pictorial representations of the subject merchandise were submitted with your request. The products to be imported are architectural models. These models are made to scale, physical representations of various structures such as skyscrapers, office buildings, condominium towers, factories, industrial plants, etc. Typically made from plastic, these models may also include metal, RenShape and wood components. You indicate that these models are used to communicate architectural design ideas, in a 3D form, for the purpose of project design and approval, as well as obtaining pre-construction sales/leases for securing bank/investor financing.

CBP rationale

The applicable subheading for the architectural models will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof.

Full text

N265079 June 11, 2015 CLA-2-90:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 L.Y. Rymer StudioM 154 Fowler Road Hurricane Mills, TN 37078 RE: The tariff classification of architectural models from various countries Dear Mr. Rymer: In your letter dated April 29, 2015 you requested a tariff classification ruling. Pictorial representations of the subject merchandise were submitted with your request. The products to be imported are architectural models. These models are made to scale, physical representations of various structures such as skyscrapers, office buildings, condominium towers, factories, industrial plants, etc. Typically made from plastic, these models may also include metal, RenShape and wood components. You indicate that these models are used to communicate architectural design ideas, in a 3D form, for the purpose of project design and approval, as well as obtaining pre-construction sales/leases for securing bank/investor financing. The applicable subheading for the architectural models will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 April Cutuli at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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