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HQ 952786

April 1, 1994

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


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.


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.


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.


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.


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.


Harvey B. Fox, Director

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