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NY C80617

November 20, 1997

CLA-2-44:RR:NC:SP:230 C80617


TARIFF NO.: 4420.90.4500

Ms. Annette McCormack
Meijer, Inc.
2929 Walker Avenue, N.W.
Grand Rapids, Michigan 49544-9428

RE: The tariff classification of a children's musical jewelry box from China.

Dear Ms. McCormack:

In your letter dated October 30, 1997, you requested a tariff classification ruling.

A sample identified as a "Looney Tunes Musical Jewelry Box" (Code 912000, UPC # 60855800439) was submitted and is being returned to you as requested. It is a rigid 4" x 6" x 3 1/4"(H) box with a hinged, flip-open lid. Its base is cardboard, but its sides and lid appear to be made of wood fiberboard. The exterior of the article is completely covered with design-printed, plastic coated paper, and the interior is lined with colored paper and paperboard, some of which is flocked. A small plastic mirror is affixed to the inside of the lid.

When the box is opened, a key-wound musical movement, concealed within a compartment inside the box, plays a tune while a small plastic cartoon-character figurine (mounted on a spring protruding from said compartment) rotates above.

Since most of its interior is empty, this product can be considered a utilitarian receptacle or holder for small household items of various kinds. However, there are no fittings, inserts or other provisions specifically designed to accommodate jewelry. The applicable subheading for the "Looney Tunes Musical Jewelry Box" will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 5.3%.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


Robert B. Swierupski

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