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NY C80866

November 3, 1997

CLA-2-92:RR:NC:2:227 C80866


TARIFF NO.: 9208.10.0000

Mr. Myron Paul Barlow
Miller & Company, P.C.
4929 Main Street
Kansas City, MO 64112

RE: The tariff classification of decorative music boxes from China.

Dear Mr. Barlow:

In your letter dated October 15, 1997, on behalf of House of Lloyd, Inc., you requested a tariff classification ruling.

The sample submitted consists of a polyresin music box, known as the "Angelic Harmony" (item number 2022), which measures approximately 8 inches high by 5 inches wide by 4 1/2 inches deep. It depicts angels and cherubs, dressed in shimmering gold, who are celebrating the birth of the new born king on a heavenly cloud. It also features a wind-up musical mechanism at the bottom of the base which, when rotated, activates the movement of the "heavenly cloud" that revolves to the tune "Hark the Herald Angels Sing."

You claim that this item, based on the decision Midwest of Cannon Falls, Inc. v. United States, should be properly classified under subheading 9505.10, Harmonized Tariff Schedule of the United States, which provides for articles for Christmas festivities and parts and accessories thereof. This assertion is substantiated in noting the following:
a) the subject article possesses the physical characteristics incorporating the theme of the Christmas holidays;
b) the item is principally used during the Christmas season for decorating the home;
c) the article is marketed in a special Christmas catalog and displayed and sold only during the Christmas season.

However, in regard to the decisions I.Pukel v. United States, C.D. 3497 and Amico, Inc. v. United States, C.A.D. 1214, this office has determined that the instant merchandise meets the definition of a music box with the decorative holiday motif serving primarily to create an attractive appeal for the music box. Further, although the festive motif enhances the salability of the item, it remains nonetheless incidental and subordinate to the function of the music box for which it is essentially being purchased.

The applicable subheading for this music box will be 9208.10.0000, item number 2022, 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 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 George Kalkines at 212-466-5794.


Robert B. Swierupski

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