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NY A89595

December 10, 1996

CLA-2-70:RR:NC:2:226 A89595


TARIFF NO.: 7013.99.9000

Ms. Majorie M. Shostak

Stein Shostak Shostak & O'Hara

515 South Figueroa Street

Suite 1200

Los Angeles, CA 90071-3329

RE: The tariff classification of two decorative glass/trinket boxes from China and/or Korea

Dear Ms. Shostak:

In your letter dated November 6, 1996, on behalf of your client, Joan Baker Designs, Inc., you requested a tariff classification ruling regarding two glass music boxes. Two representative samples were submitted and will be returned as requested.

Item #10251 and item #10227 are decorative glass boxes. Both items have glass sides, a hand painted glass hinged lid and a mirrored bottom. The edges of the boxes are framed with brass channeling. There are four rounded brass feet on each corner of the bases. These boxes feature two compartments; one which holds trinkets and another which houses mechanical musical movements. The musical movement is automatically activated and plays tunes once the lid is lifted. On the base of each article is a wind-up mechanism which powers the movement.

Articles which incorporate a musical mechanism but which
are utilitarian in function are not regarded as musical boxes within the meaning of heading 9208. These articles are classified as the corresponding articles not incorporating such modules.

These boxes function primarily as utilitarian articles; they hold jewelry and other assorted articles. While these boxes house musical movements, which provide minimal entertainment, such entertainment is incidental to its primary function as a holder of articles. Without the musical movements being in motion, the subject article functions perfectly as a jewelry/trinket box.

The glass, which comprises the largest portion of the product's area, represents the essential character of the box.

The applicable subheading for the decorative glass/trinket boxes will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, office, indoor decoration or similar purposes...: other glassware: other: other: other: other: valued over $5 each. The rate of duty will be 7.2 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 Jacob Bunin at 212-466-5796.


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