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August 23, 1999

CLA-2-91:RR:NC:MM:114 E85726


TARIFF NO.: 9105.91.80

Mr. Stephen C. Liu
Pacific Century Custom Service
11099 S. La Cienega Blvd. #202
Los Angeles, CA 90045

RE: The tariff classification of clock with wind up music box

Dear Mr. Liu:

In your letter dated August 5, 1999, on behalf of Glama International Corporation, you requested a tariff classification ruling. A sample of the clock with wind up music box was submitted with the ruling request.

The submitted item number 97105 is identified as a Decorated Clock with Wind Up Music Box. The sample provided is a desk/table clock with a quartz analog battery powered movement. The clock incorporates a key-wound musical mechanism contained in a round interior compartment on the base of the article. When wound, the music box plays the tune “As Time Goes By”. In addition, the compartment rotates as the music is playing. The item measures approximately nine inches in height, five inches in length and five inches in width. The clock measures approximately two inches in diameter and is housed in a case composed of polyresin. On the back of the housing is an opening for changing the battery. The instructions advise the user to insert one N (UM-5) battery into the battery case. The battery is not included.

The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round dial with black hour, minute and second hands. The pink and white clock is decorated with flowers. The compartment containing the musical mechanism is decorated with birds and cherubs. A glass dome covers the clock.

Heading 9208, Harmonized Tariff Schedule of the United States Annotated (HTS), provides for, among other articles, music boxes. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Notes to Heading 9208 state that musical boxes "consist of small mechanical movements playing tunes automatically, incorporated into boxes or various other containers." The Explanatory Notes to Heading 9208, however, further state that “Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function (for example, clocks, miniature wooden furniture, glass vases containing artificial flowers, ceramic figurines) are not regarded as musical boxes within the meaning of this heading. These articles are classified in the same headings as the corresponding articles not incorporating a musical mechanism.”

The Decorated Clock with Wind Up Music Box is essentially utilitarian in function. While the submitted article incorporates a musical mechanism, which provides minimal entertainment, such entertainment is incidental to its primary function as a clock. Without the musical mechanism, the article functions perfectly as a clock. Therefore, the Decorated Clock with Wind Up Music Box is not classifiable as a music box in Heading 9208, HTS.

The applicable subheading for the Decorated Clock with Wind Up Music Box will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; other; electrically operated; other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.

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 Barbara Kiefer at 212-637-7058.


Robert B. Swierupski

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