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NY 885699

May 24,1993

CLA-2-92:S:N:N3:227 885699


TARIFF NOS.: 9208.10.0000 and 6913.10.5000

Mr. John A. Slagle
Wolf D. Barth Co., Inc.
Customs Brokers
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a porcelain music box and an ornamental porcelain box from Japan and Sri Lanka, respectively.

Dear Mr. Slagle:

In your letter dated April 30, 1993, on behalf of your client, Fine Arts
Marketing, Inc., you requested a tariff classification ruling.

The samples submitted consist of the following:
a) a round porcelain music box, item number MDC 293807, with a removeable lid that possesses a decal depicting a Christmas scene. It measures approximately 1.75 inches high with a 3.5 inch base diameter and has a mechanical movement, incorporated into its bottom portion, which is concealed with a velvet fabric attached to a cardboard backing. The lid covers the movement (occupying the entire bottom portion of the box), the wind-up mechanism and the knob which activates the movement to play the melody of "Silver Bells";
b) a heart-shape porcelain box, item number MEL 0232441, which measures about 3.25 inches by 3.5 inches at its widest dimensions and has a floral decal around its body. It possesses a small bottom cavity for trinkets and a removeable lid incorporating a musical movement that is concealed with velvet fabric glued to cardboard. On turning its wind-up mechanism, it plays the melody of "You Light Up My Life".

The applicable subheading for the round-shape music box, item number MDC 293807, 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.

The applicable subheading for the heart-shape ornamental box, item number MEL 0232441, will be 6913.10.5000, HTS, which provides for other ornamental ceramic articles of porcelain. The rate of duty will be 9 percent ad valorem.

Articles classifiable under subheading 6913.10.5000, HTS, which are products of Sri Lanka, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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