CLA-2-90:OT:RR:NC:N1:405
Waquar Khan
Oceaneering International Services
Ground Floor, Tower-E
DLF IT Park
Chandigarh 160101
India
RE: The tariff classification of a demonstration model of a subsea pipe connector from India
Dear Mr. Khan:
In your letter dated February 28, 2017, you requested a tariff classification ruling.
The product at issue, identified as the “Connector Display Model General Assembly,” is a one-quarter scale model of a connector used with subsea pipes in the offshore oil and gas industry. The model is a representation of a specific type of Oceaneering connector used to repair damaged subsea pipelines. The demonstration model is constructed of primarily of aluminum, with plastic and rubber seals. The model itself has no function, other than to demonstrate the features of the full-size connector, touted as a cheaper and faster alternative for subsea pipeline repair than underwater welding.
The Connector Display Model covered by your submission serves the same function as the small scale demonstrational models used for advertising purposes (among others) mentioned in Harmonized System Explanatory Note 9 to Heading 9023. In this respect the Connector Display Model serves a purpose similar to that of the miniature tent display models described in New York Ruling Letter 889063, dated August 31, 1993.
The applicable subheading for the Connector Display Model 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 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division