CLA-2-95:S:N:N8:225 805541
D. Taylor Pillsbury
Glad & Ferguson
One Sutter Street
Tenth Floor
San Francisco, CA 94104
RE: The tariff classification of Fine Scale Brass "Models" of the
"U.S.S. Enterprise" from Korea
Dear Mr. Pillsbury:
In your letter dated December 27, 1994 you requested a tariff
classification ruling on behalf of your client Masterpieces
Replicas, Inc.
The instant product is a "fine scale brass replica of the
'U.S.S. Enterprise'," made popular by the Star Trek television
series and movies. Only 5000 units will be produced with an
approximate retail price around two thousand dollars. Weighing
twenty-five pounds, the product will be two feet in length from the
front of the saucer to the stern. The width will be twenty-three
and a half inches and fifteen and three quarters inches deep.
Constructed from brass with interior windows made of
plexiglass, it will be lighted internally and externally. A stand
which incorporates the lighting wire, will be part of the retail
package. Further, extra light bulbs, touch up paint and a
"Certificate of Authenticity", possibly framed, will be
incorporated in the retail package.
It is your contention that the product should be classified in
HTS Heading 9023 as a demonstrational model. We do not agree.
This item is "A perfect replica for enjoyment, relaxation and
reference....". To be classified in 9023, the item must be "used
to advertise, train, illustrate complex functions or prove a
glimpse of what hands-on experience with the actual article
represented would be like" (HQ 957090 dated January 12, 1995).
Alternately, HTS Heading 7418, Other household items of brass,
was suggested. Although of brass, we would go to this heading only
if we were unable to locate a more suitable classification. It is
the contention of this office that HTS Heading 9503 is more
suitable.
HTS Heading 9705, Other collector pieces, is also not
appropriate. The Explanatory Notes for 9705 state:
"Goods produced as a commercial undertaking to commemorate,
celebrate, illustrate or depict an event or any other matter,
whether or not production is limited in quantity or
circulation, do not fall in this heading as collections or
collectors' pieces of historical or numismatic interest unless
the goods themselves have subsequently attained that interest
by reason of their age or rarity."
The HTS heading into which this item falls is 9503. This is
a recreational item, it provides enjoyment, diversion and is a
pastime of those who would purchase it.
The applicable subheading for the "U.S.S. Enterprise will be
9503.90.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other toys; reduced-size ("scale")
models and similar recreational models, working or not; ...:Other:
Other: Other toys (except models), not having a spring mechanism".
The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport