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The tariff classification of plastic festival stage models from Austria.
Issued July 20, 2020 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N313071 (July 20, 2020)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
An image was provided for the “Daft Punk Pyramid Stage” in lieu of a sample. Additionally, the website for these models, https://www.stag3d.com/store, was included in the submission. The products under consideration are described in your submission as models of music festival stages. Further examples on the website include the following: Electric Love Festival Stage (2019), Open Beatz Festival Stage (2019), Shutdown Festival Stage (2019), and the Ultra Miami Festival Stage (2016). They are manufactured using a 3D printer and are composed principally of polylactide (PLA) plastic. Per your submission, if necessary, these models will be glued together with model building adhesive. They are intended to be decorative display pieces.
CBP rationale
The applicable subheading for these plastic festival stage models will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.
Full text
N313071 July 20, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Julian Plakolm STAG3D e.U. Anzing 47 St. Martin, 4113 Austria RE: The tariff classification of plastic festival stage models from Austria. Dear Mr. Plakolm: In your letter dated July 09, 2020, you requested a tariff classification ruling. An image was provided for the “Daft Punk Pyramid Stage” in lieu of a sample. Additionally, the website for these models, https://www.stag3d.com/store, was included in the submission. The products under consideration are described in your submission as models of music festival stages. Further examples on the website include the following: Electric Love Festival Stage (2019), Open Beatz Festival Stage (2019), Shutdown Festival Stage (2019), and the Ultra Miami Festival Stage (2016). They are manufactured using a 3D printer and are composed principally of polylactide (PLA) plastic. Per your submission, if necessary, these models will be glued together with model building adhesive. They are intended to be decorative display pieces. The applicable subheading for these plastic festival stage models will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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