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NY F81371

January 11, 2000

CLA-2-92:RR:NC:2:227 F81371


TARIFF NO.: 9208.10.0000

Ms. Lisa Peterson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a music box from Taiwan.

Dear Ms. Peterson:

In your letter dated December 16, 1999, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a cylindrical-shaped music box, known as the Santa Music Box (item number 379974), that measures approximately 3 ½ inches in diameter along its front and posterior portions and 2 ¼ inches in depth. It possesses a paper-covered circumference with a frontal transparent glass exterior that secures a thin Santa-like marionette in front of a Christmas tree depiction. It also features a posterior windup musical mechanism which when activated plays the melody “Here Comes Santa Claus,” while the Santa-like marionette dances. It is noted that the box has two small metal knob-like supports for standing purposes.

It is stated that this article, being displayed as a music box in your holiday catalog, will be sold as a Christmas novelty item. Although this merchandise is contained within this holiday catalog, it is nevertheless found to be more specifically provided for as a music box for tariff purposes.

The applicable subheading for this 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.


Robert B. Swierupski

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