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NY C89588

July 30, 1998

CLA-2-44:RR:NC:SP:230 C89588


TARIFF NO.: 4420.90.4500

Mr. Luis A. Abad

Tompkins & Davidson, LLP

One Astor Plaza (1515 Broadway), 43rd floor

New York, NY 10036-8901

RE: The tariff classification of a musical storage box from China.

Dear Mr. Abad:

In your letter dated June 29, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

A sample identified as a "Pooh Music Box" (PP 171973) was submitted and is being returned to you as requested. It is a rigid 4" x 6" x 3 1/4"(H) box featuring a hinged, flip-open lid with a latch closure. The base of the box is cardboard, but its sides and lid appear to be made of fiberboard of wood or other ligneous materials. The exterior of the article is completely covered with plastic-coated paper printed with sayings and pictures of characters from "Winnie the Pooh." 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 an interior compartment, plays a tune while a small plastic "Pooh" figurine (mounted on a spring protruding from said compartment) rotates above.

Since most of its interior is empty, the box can be considered a utilitarian receptacle or holder for small household items of various kinds. (There are no fittings, inserts or other provisions specifically designed to accommodate jewelry or any other particular class of articles.)

We note your proposal, with supporting arguments, that the instant product should be classified as a music box in heading 9208 of the Harmonized Tariff Schedule of the United States (HTS). However, Customs has consistently held that articles with both a utilitarian and music box function are excluded from classification in that heading. See HQ 086166, dated 4/9/90, and NY C80617, dated 11/20/97, which excluded articles containing a music box/storage compartment from classification as music boxes. See also HQ letters 087132 (8/12/92), 953049 (2/17/93), and 952615, 952595, 952604, 952607 and 952609 (all dated 12/2/92), which excluded dolls containing music boxes from classification as music boxes. Finally, see HQ letters 082738 (2/8/90), 087316 (7/7/90), 953536 (7/13/93) and 952643 (1/11/93), all excluding various types of toys from classification as music boxes.

The applicable subheading for the "Pooh Music Box" will be 4420.90.4500, 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 4.8%.

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.


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