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NY 860974

Mar 11 1991

CLA-2-81:S:N:N1:113 860974


TARIFF NO.: 8110.00.0000; 8306.29.0000

Mr. Ray Schug
Cuckoo Clock Mfg. Co.
32 West 26th St.
New York, NY 10010

RE: The tariff classification of musical jewelry boxes from Japan.

Dear Mr. Schug:

In your letter dated February 27, 1991, you requested a tariff classification ruling.

The merchandise is musical jewelry boxes of various designs. These items were originally ruled upon in PC 859075. Based upon information which proved to be insufficient, we had classified the majority of the items in HTS 8306.29.0000, which provides for statuettes and other ornaments. You disagreed with our conclusions, and in a subsequent meeting, we physically examined the merchandise. Many of these boxes have definite utilitarian value. The model numbers are:

3800 3807 3808 3832 3833
3843 3845 3940 3941 3942
J-02 M-05 M-06 M-07 M-50
M-82 M-86 J-05

The applicable subheading for the above listed models will be 8110.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for antimony and articles thereof. The rate of duty will be free. This is an amendment to our original ruling.

Certain other models have limited utility, and still appear to be primarily decorative. Because of the subjective nature of precedent rulings, we agree that their classification should be reconsidered. These models are:

3982 3983 3984 J-03 J-41
M-02 M-89 M-98 J-04 M-26

The question of classification for the above boxes is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

The classification of balance of the items on the pre-entry classification ruling is not in question.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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