CLA-2-90:OT:RR:NC:N1:105
Julian Ambrozy
LMA GmbH
Meisenweg 13
Leinfelden-Echterdingen 70771
Germany
RE: The tariff classification of a physical topographical model from Germany
Dear Ms. Ambrozy:
In your letter dated February 18, 2026, you requested a tariff classification ruling. Descriptive literature was
provided for our review.
The item under consideration is a custom-made physical topographical model, representing a city’s urban
landscape. The model is crafted in high detail based on specific geographical and topographical datasets, such
as Light Detection and Ranging (LIDAR) or Geographic Information System (GIS) data. The foundational
structure of the model is 3D-printed using polylactic acid (PLA) plastic. Following the 3D printing, the
plastic components undergo manual detailing and hand-finishing before being mounted into a wooden frame.
The model serves as a precise physical representation of an urban topography, utilized for informational or
architectural applications.
The applicable subheading for the physical topographical 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 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 Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division