CLA-2 CO:R:C:G 086764 JMH
Robert J. Cordo, Esq.
Aeritalia, S.A., P.A.
Serra International, Inc.
9 Murray Street
New York City, New York 10007
RE: Military airplane, demonstrational model
Dear Mr. Cordo:
This is in response to your March 19, 1990, request for a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA") for a retired military
airplane.
FACTS:
The article in question is an Italian Air Force Acrobatic
Training Plane G 91. This retired military airplane has been
made into a model for historical exhibition purposes. All of the
planes armament, instruments, motor and other flying apparatus
have been removed. Thus, in its present state, the plane is
unable to fly. The cockpit instrument dials and other features
remain to give the viewer an idea of what the pilot looked at and
used to fly the plane. The plane's value as a model is $40,000.
ISSUE:
What is the appropriate classification for the retired
military plane?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..."
-2-
The appropriate heading in this instance is heading
9023.00.00, HTSUSA. This heading describes:
Instruments, apparatus and models, designed for
demonstrational purposes (for example, in education or
exhibitions), unsuitable for other uses, and parts and
accessories thereof...
The retired airplane meet the terms of this heading. The
plane has been designed (or redesigned) for demonstrational
purposes. It is unsuitable for flying, the only other practical
use for this article.
The Explanatory Notes to the HTSUSA support this
classification. The Explanatory notes, although not dispositive,
are to be looked to for the proper interpretation of the HTSUSA.
54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note
90.23 establishes that tanks, ships, locomotives and other models
used to educate a viewer on the items operation and use are
included in this classification. Harmonized Commodity
Description and Coding Service, Vol. 4, p. 1503.
Therefore, the appropriate classification for the Italian
Air Force Acrobatic Training Plane G 91 is within heading
9023.00.00.
HOLDING:
The Italian Air Force Acrobatic Training Plane G 91 is a
demonstrational model. It is properly classified within heading
9023.00.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division