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NY F84674

April 5, 2000

CLA-2-92:RR:NC:2:227 F84674


TARIFF NO.: 9208.10.0000

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

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

Dear Mr. Liu:

In your letter dated March 17, 2000, on behalf of Glama International Corporation and Sam’s Wholesale Club, you requested a tariff classification ruling.

The sample submitted is a decorative music box, referred to as the “Christmas Decorative Table Top Glass Globe with Windup Music Box” (item number 93003-1), that measures approximately 9 inches in height by 9 ¾ inches in width by 6 ½ inches in depth. It possesses a water-filled glass globe, containing the Nativity scene and artificial snow as well as featuring an angel on its exterior, that is affixed to a highly decorated polyresin foundation. The foundation depicts the three wise men, a shepherd with his sheep, bundled firewood, vases strewed on the ground and period architecture. There are stars within a cloud-like formation that are situated near one of the buildings and affixed to the glass globe. Beneath the glass globe and within the foundation, there is a decorated interior cylinder that is visible via an opening on the base. At the posterior bottom portion of the article, there is a windup musical mechanism which, when turned via its key, activates the melody “Oh Little Town of Bethlehem,” while the interior cylinder revolves in depicting its décor. It has been determined that the subject article functions primarily as a music box with its festive décor serving to enhance its appeal in that role.

The applicable subheading for this music box, item number 93003-1, 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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