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April 2025, question 50
Entry / Entry Summary · Tariff lookups: rates, units, programs
Which of the following classifications and duty rates would correctly be listed on the entry summary for an importation on December 1, 2024 of the following merchandise? The merchandise is a scale model of a 1938 Chevy 3100 pickup truck in red. Commonly known as the “Christmas truck,” this model is intended for individuals 15 years of age and up. The model was die-cast in pieces in Germany of a zinc-aluminum alloy. The zinc was smelt in Germany and the aluminum was smelt in the Russian Federation. The pieces were assembled with welding into the full model trucks and painted in China. The bottom of the truck is stamped “Assembled in China from components of Germany and Russia.”
- 9503.00.00/Free
- 9903.88.16 9503.00.00/15%
- 9503.00.00/70%
- 9903.85.68 9503.00.00/200%
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CBP's answer: A. A: 9503.00.00/Free
The model is a scale model under heading 9503, and the column 1 general rate for 9503.00.00 is Free. The shipment is not a product of Russia, so the column 2 rate of 70 percent (General Note 3(b) names the Russian Federation) does not apply, and the China and aluminum Chapter 99 duties (9903.88.16, 9903.85.68) are not matched by 9503.00.00 (heading 9503 does not appear anywhere in the pinned Chapter 99). CBP keyed A, Free. The pinned 2026 text marks 9903.88.16 as suspended.
reduced-scale (“scaleˮ) models and similar recreational models, working or not 9503.00.00
the rates of duty shown in column 2 shall apply to products, whether imported directly or indirectly, of the following countries and areas General Note 3
Search for: 9503.00.00
CBP's key cites: General Note 3; HTSUS Chapter 99; HTSUS 9503.00.00; HTSUS 9903.88.16; HTSUS 9903.85.68
Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).