CLA-2-96:OT:RR:NC:N4:415
Sheri L. Gestring
Mitsubishi Motors North America
4031 Aspen Grove Drive
Franklin, TN 37067
RE: The tariff classification of an automotive clay design model from Japan.
Dear Mrs. Gestring:
In your letter dated April 10, 2024, you requested a tariff classification ruling.
The product under consideration is described as a clay model of a future automotive vehicle. It is designated as Model 1 in your request and will be actual size with a 1:1 scale. Your correspondence indicates the model is made of plywood on an iron frame and is formed by adding industrial clay and carving it into shape.
In your request, you proposed that this article be classified in either subheading 9813.00.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automobiles, automobile chassis, automobile bodies, cutaway portions of any of the foregoing and parts for any of the foregoing, finished, unfinished or cutaway, when intended solely for show purposes, or in subheading 9817.85.01, HTSUS, that includes prototypes to be used exclusively for development, testing, product evaluation, or quality control purposes. We disagree. We hold the opinion that this clay model would neither be considered an automobile nor a prototype. As to the classification of this product, we refer to New York ruling E87590, dated October 19, 1999, and that this product is similar enough to be classified the same.
The applicable subheading for this automotive clay model will be 9602.00.5080, HTSUS, which provides for [w]orked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: [o]ther; [o]ther. The column one, general rate of duty is 2.7 percent ad valorem.
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/current.
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 Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division