RE: The tariff classification of a model house from Argentina

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364878 September 10, 2026 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Gustavo Puglia Rooberts Pringles 599 Buenos Aires 1183 Argentina RE: The tariff classification of a model house from Argentina Dear Mr. Puglia: In your letter dated September 7, 2026, you requested a tariff classification ruling. Descriptive literature and pictures were provided for our review. The item under consideration is described as an architectural model representing a residential construction project, which is a 1:50 scale model designed exclusively for demonstration and exhibition purposes by an architectural and construction firm. The model is created using polylactic acid (PLA) thermoplastic on a fused-filament 3D printer. Secondary components include transparent polyethylene terephthalate glycol (PETG) sheets for window glazing, printed self-adhesive surface textures, and small connectors used solely for assembly. The model features removable roof and floor assemblies to illustrate exterior architecture, internal floor plans, and room distribution. The model measures 28.2 inches x 16.7 inches x 10.3 inches, weighs 19.8 pounds, and contains no electronic components or batteries. The applicable subheading for the model house 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 general rate of duty will be free. 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 Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division