CLA-2-90:OT:RR:NC:N4:405
Jim Hemenway C&H, Inc. 9920 Watson Road # 112
St. Louis, MO 63126
RE: The tariff classification of miniature gazebo display model from China.
Dear Mr. Hemenway:
In your letter dated December 3, 2010, you requested a tariff classification ruling. No sample was provided.
The merchandise at issue is described as a mini display gazebo. The article is made with a metal frame covered by polyester fabric and polyester mesh and measures 15 ¾ inches long by 15 ¾ inches wide by 14 ½ high. The mini gazebo is essentially a scaled down model of a larger gazebo that will be on sale. The mini gazebo is intended to be put on display in a retail outlet as a means of advertising the larger gazebo, allowing prospective purchasers to get a sense of the larger article. The mini gazebo matches the features of the large gazebo, with a solid polyester top, mesh walls, and a zippered flap presumably representing the front entrance of the gazebo. You indicate that the mini gazebo is not intended for sale, and its small size precludes it from serving as a functional shelter for a human being. The only purpose of the gazebo is to be displayed on a shelf or wall, in close proximity to the boxed, disassembled large gazebos that are available for purchase, to give prospective customers an idea of what they would be buying.
In this respect the mini gazebos are similar to the miniature tent displays described in New York Ruling Letter (NYRL) 889063, dated August 31, 1993. The articles described in that ruling were ¼ size tents which were intended, like the mini gazebos, to be put on display in a showroom demonstrating the features of the larger models and serving as an advertisement for potential buyers. Furthermore, the mini gazebos meet the criteria defined in Harmonized System Explanatory Note 9 to Heading 9023 of a small scale demonstrational model used for advertising purposes (among others), and thus would be classifiable in that heading.
The applicable subheading for the miniature gazebo display 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 rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division