HQ 952786: Application for Further Review of Protest No. 1001-92-102595 dated May 27, 1992, concerning "Molymod (TM)" articles of plastics; NYRL 859409 affirmed

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 952786

                          April 1, 1994

CLA-2 CO:R:C:F 952786 EAB

CATEGORY: Classification

TARIFF NO.: 9023.00.00

Area Director
U.S. Customs Service, New York Seaport
6 World Trade Center
New York, New York 10048

Re:  Application for Further Review of Protest No. 1001-92-102595
     dated May 27, 1992, concerning "Molymod (TM)" articles of
     plastics; NYRL 859409 affirmed

Dear Director:

     This is a decision on a protest filed April 8, 1992, against
your decision in the classification of merchandise liquidated on
January 17, 1992 and entered in 1991.

FACTS:

     The protestant entered all goods in subheading 9023.00,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
a provision for, inter alia, models designed for demonstrational
purposes.  Merchandise classified thereunder were entitled to be
entered free of duty.

     Customs reclassified the merchandise under subheading 3926.10,
HTSUSA, a provision in part for office or school supplies of
plastics or other materials of headings 3901 through 3914, dutiable
at the column 1 general rate of 5.3 percent ad valorem.

     Protestant seeks reclassification of the goods to subheading
9023.00, supra.

     The merchandise is put up for sale as a "Molecular Model Set
for Organic Chemistry" and is sold for resale primarily to students
enrolled in organic chemistry classes, as the name implies.  We are
in possession of a sample and for all purposes relevant and
material to this decision, we note that the merchandise is plastic.

     Following a meeting among counsel and members of this office,
counsel for Protestant submitted a letter citing Hawley's Condensed
Chemical Dictionary (11th Ed.) with respect to the definition of
"model."  Counsel also cites to Webster's New World Dictionary (3d
college Ed. 1988).  In furtherance of the argument, counsel
stressed that in NY 859409 (January 31, 1991), Customs classified 
under heading 9023 "Lectron" training sets consisting of
magnetically adhering blocks which contain various electrical
components.

ISSUE:

     Whether the "Molymod (TM) Molecular Model Set for Organic
Chemistry" is classified as a demonstrational model in heading 9023
or as other articles of plastics in chapter 39.

LAW AND ANALYSIS:

     Merchandise imported into the U.S. is classified under the
HTSUSA.  Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation.  The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA and
are to be considered statutory provisions of law for all purposes.

     GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     In NYRL 859409, supra, we stated that the "Lectron" sets were
"used primarily at the elementary to high school level to teach a
wide range of electrical theory."  We found that they met the broad
description of "instruments, apparatus and models, designed for
demonstrational purposes (for example, in education or
exhibitions), unsuitable for other uses, and parts and accessories
thereof" of heading 9023, HTSUSA.

     Following the reasoning of NYRL 859409, we are of the opinion
that the subject merchandise is classifiable under heading 9023.

HOLDING:

     The Molymod (TM) Molecular Model Set for Organic Chemistry is
properly classified under subheading 9023.00.0000, a provision for
instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for
other uses, and parts and accessories thereof.  Merchandise entered
in 1991 under the foregoing subheading was entitled to be entered
free of duty.

     The protest should be allowed.

     A copy of this decision should be attached to the Customs Form
19 and provided to the protestant as part of the notice of action
on the protest.
     In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1992, Subject: Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter.  Any reliquidation
of the entry in accordance with the decision must be accomplished
prior to mailing of the decision.  Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette Subscription
Service, Lexis, Freedom of Information and other public access
channels.

                           Sincerely,




                           Harvey B. Fox, Director