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NY 888000

July 29, 1993

CLA-2-92:S:N:N3:227 888000


TARIFF NO.: 9208.10.0000

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

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

Dear Ms. Webster:

In your letter dated June 25, 1993, you requested a tariff classification ruling.

The sample submitted consists of a plastic Santa music box, known as the "Dear Santa Please Pause Here" musical collectible (style number 20201). It depicts Santa reading the children's note affixed to the fireplace mantle in the living room. Its base contains a musical mechanism which, when wound-up, plays the melody of "Santa Claus Is Coming To Town". It also has batteries which operate the following portions of the music box: the lights on the tree, a glowing fireplace with a movable Santa and dog, in addition to the children pushing the door open.

You inquire whether this merchandise should be properly classified under heading 9208, Harmonized Tariff Schedule of the United States (HTS), as a music box or under heading 9505, HTS, as a festive article. While the subject item depicts a festive scene, it is primarily marketed and utilized as a music box and, therefore, consideration of classification under heading 9505, HTS, is precluded.

The applicable subheading for this Santa music box, style number 20201, 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

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