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NY 814248

CLA-2-92:S:N:N3:227 814248


TARIFF NO.: 9208.10.0000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a music box from China.

Dear Mr. O'Neill:

In your letter received in this office on August 28, 1995, on behalf of Sterling Supply Company, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a music box, referred to as a Christmas wind-up musical decoration (item number 339400), which is stated to be composed of calcium carbonate derived from natural ground stone. It measures approximately 6 inches high by 7 1/2 inches at its widest dimension and depicts a winter scene of snowmen, elves and a snow-covered tree. It is noted to possess a wind-up musical mechanism, situated behind the figurines, which activates the melody of the music box.

You suggest that the subject merchandise should be properly classified under subheading 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities, other Christmas ornaments.

Although the article in question is decorative in nature, it depicts figurines, such as snowmen, that are not traditionally associated with Christmas, thereby precluding consideration of classification under subheading 9505.10.4020, HTS. This is further substantiated since the subject item is incorporated with a musical movement which meets the definition of a music box in noting that its decorative features serve to enhance the saleability as a music box.

The applicable subheading for this music box, item number 339400, will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. The rate of duty will be 3.2 percent ad valorem.

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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