The tariff classification of a plastic ornament from Germany.

N302353 February 5, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Jacob E. Najarian Vitra, Inc. 7528 Walker Way Allentown, PA 18106 RE: The tariff classification of a plastic ornament from Germany. Dear Mr. Najarian: In your letter dated December 17, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as a “Panton Chair Set Miniature,” item number 20213101, which consists of a grouping of five miniature, plastic chairs, each in a different color, recreated in the design of the iconic Panton chair designed in 1959. The molded plastic chairs each measure approximately 14cm in height, 8.5cm in width, and 8.5cm in depth, which is said to be 1:6 scale models of the original furniture. The grouping of five chairs are sold together as one item. You suggest that this item would be correctly classifiable under subheading 9503.00.0090 as a reduced sized scale model. However, this office does not agree. Although heading 9503 includes “reduced sized scale models and similar recreational models,” the EN’s indicate that these models are of a kind mainly used for recreational purposes, for example, working or scale models of boats, aircraft, trains, vehicles, etc., and kits of materials and parts for making such models. Based on the information provided, these items primarily serve as collectors’ items or as illustrative materials for universities, design schools, and architects. This office is of the opinion that these items are decorative and not classifiable in 9503 as toys principally designed for amusement or recreation. You have alternatively suggested that this article be correctly classified as an ornamental item of plastic under 3926.40.0090 and we agree. The applicable subheading for the “Panton Chair Set Miniature,” item number 20213101, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division