The tariff classification of collectible miniature studio equipment from Belgium.

N363173
July 31, 2026
CLA-2-39:OT:RR:NC:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.40.0090
Ryo Inagaki Quick It, SRL Rue Cervantes 6, Box 30 Brussels, 1190 Belgium RE: The tariff classification of collectible miniature studio equipment from Belgium. Dear Mr. Inagaki: In your letter dated July 10, 2026, you requested a tariff classification ruling. Images were provided in lieu of samples. The products under consideration are all described as highly detailed, non-functional miniature replicas (at 1/6th scale) of historical electronic recording studio equipment, such as synthesizers and rack-mounted digital samplers. Your submission indicates they are entirely static display pieces and that they contain no electronic components, produce no sound, and possess no moving parts (all knobs, keys, and faders are rigidly fixed to the chassis). These articles are intended to serve as collectible decorations, specifically for creating miniature studio dioramas. They will be made using fused deposition modeling (FDM) 3D printing using polylactic acid (PLA) plastic. The applicable subheading for these decorative studio equipment replicas 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. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the

classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division