CLA-2-90:S:N:N3:102 889063
Mr. Norman Katz
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of miniature tent display models
from Korea
Dear Mr. Katz:
In your letter dated August 5, 1993, on behalf of your client,
Academy
Broadway Corp., you requested a tariff classification ruling.
The display tents are approximately one fourth of the dimensions of the
full size tents that they depict. They are usually mounted onto a small platform
or board which in turn is hung on the wall of a show room. On occasion they are
used as floor samples. The size of the tents is such that they are incapable of
use as shelters for human beings. The tents are made with polyethylene floors,
canvas roofing, and polyurethane coated nylon taffeta walls. While the chapter
notes to Chapter 90 of the Harmonized Tariff Schedules exclude "articles of a
kind used in machines, appliances or for other technical uses .... of textile
material (heading 5911)", these models would not be viewed as textile products
for technical uses.
The applicable subheading for the miniature tent display models will be
9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for instruments, apparatus and models, designed for demonstrational
purposes, unsuitable for other uses. They are eligible for a free rate of duty.
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