HQ 082907: Tariff classification of scale model accessories for HO and N gauge trains

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082907

                                  October 31, 1988


          CLA-2 CO:R:C:G 082907 DC

          CATEGORY: Classification

          TARIFF NO.: 9503.90.7010; 9503.10.0040

          Mr. Jim Brocklebank
          Flint Imports
          P.O. Box 12686
          Lake Park, Florida 33403

          RE: Tariff classification of scale model accessories
              for HO and N gauge trains

          Dear Mr. Brocklebank:

               In a letter dated October 3, 1988, you outlined certain
          difficulties which you have encountered in importing certain
          scale model accessories by mail through our foreign mail facility
          in Newark, New Jersey.  Specifically, you have asked for a ruling
          under the Tariff Schedules of the United States Annotated
          (TSUSA), and the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA), as to the tariff classification of certain
          scale model accessories for HO and N gauge trains produced in
          West Germany.

          FACTS:

               The merchandise involved consists of Viking vehicles and
          Merten figures.  The Viking vehicles are made of plastic and are
          made to the scale of 1:87, and 1:160.  The Merten figures are
          made of plastic and are in the shape of human beings.  These
          figures are made to the scale of 1:87, 1:160, and 1:220.

          ISSUE:

               The proper tariff classification of the Viking vehicles and
          the Merten figures.

          LAW AND ANALYSIS:

               The plastic Viking vehicles of a scale of 1 to 87 or 1 to
          160 are classifiable under subheading 9503.90.7010, HTSUSA, as
          reduced-size ("scale") models, working or not, other, other,
          other models, made to the scale of the actual article at the
          ratio of 1 to 85 or smaller with duty at the rate of 6.8 percent
          ad valorem.












                                         -2-


               The plastic Merten figures of human beings are classifiable
          under subheading 9503.10.0040, HTSUSA, as reduced-size ("scale")
          models and similar recreational models, working or not, and
          accessories thereof, electric trains including tracks, signals
          and other accesories thereof, other, other, other, with duty at
          the rate of 6.8 percent ad valorem.

               Under the TSUSA, the plastic Viking vehicles are classifi-
          able under the provision for other models, highway vehicles made
          to the scale of the actual article at the ratio of 1 to 85 or
          smaller in item 737.0700, TSUSA, and dutiable at the rate of 5.1
          percent ad valorem.

               Under the TSUSA, the plastic Merten figures of human beings
          are classifiable under the provision for figurines of rubber or
          plastics in item 773.1000, TSUS, and dutiable at the rate of 5.3
          percent ad valorem.

          HOLDING:

               The plastic Viking vehicles are classifiable under
          subheading 9503.90.7010, HTSUSA.

               The plastic Merten figures of human beings are classifiable
          under subheading 9503.10.0040, HTSUSA.

               These classifications represent the current position of the
          Customs Service regarding the dutiable status of the merchandise
          under the HTSUSA which becomes effective on January 1, 1989.  If
          there are changes before that date, this advice may not continue
          to be applicable.

               Under the TSUSA, the plastic Viking vehicles are classifi-
          able under item 737.0700, TSUSA.

               Under the TSUSA the plastic Merten figures of human beings
          are classifiable under item 773.1000, TSUSA.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division
















          6cc: A.D. N.Y. Seaport
          1cc: John Durant
          1cc: A.D. Newark
          1cc: Tom McKenna, N.Y.
          1cc: Alice Wong N.Y.
          DCahill:tj:typed 10/20/88