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March 10, 1999

CLA-2-92:RR:NC:2:227 D88234

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000

Ms. Rachel Acuff
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of music boxes from Taiwan.

Dear Ms. Acuff:

In your letter dated February 17, 1999, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a music box, stock number ACFTN906, which depicts a rock-shaped mountain with a waterfall-like structure that is stated to be composed of polyresin and stone powder derived from natural stone. It measures approximately 8 1/2 inches high by 7 3/4 inches at the widest point and possesses diverse wild animal-like figurines among foliage and evergreens. The article features an electrical rear water pump that emits water through the article’s designated apertures in simulating a waterfall. It is noted that the water is circulated through the front and posterior open-top sections of the base. Further, it has a lateral windup musical mechanism which when activated plays a specific melody.

The applicable subheading for the music box 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.

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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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