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NY F86397

May 30, 2000

CLA-2-92:RR:NC:2:227 F86397


TARIFF NO.: 9208.10.0000

Ms. Shelia Andrews
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

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

Dear Ms. Andrews:

In your letter dated May 3, 2000, you requested a tariff classification ruling. Sample will be returned as requested.

The sample submitted is a music box, style number M27T2478TJ, that features a porcelain Santa-like figurine, which measures approximately 7 ¾ inches in height, holding a marionette situated next to a bagful of gifts. The Santa figurine with his paraphernalia is affixed to a circular-shaped wooden base, which measures about 1 ½ inches in height by 6 ¼ inches in diameter, that possesses a frontal exterior metal plaque indicating the country “Italy” (noting other imported styles will denote different countries that each Santa represents). There is a windup musical mechanism, located at the bottom of the base, that when wound activates a Christmas melody. It has been determined that the subject article functions primarily as a music box with its festive décor serving to enhance its appeal as a music box.

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.

With respect to the proper marking requirements, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

Since there is no indication of the country of origin, next to the country “Italy,” on the front portion of the article’s base, it is therefore not considered to be properly marked until it satisfies the above-stated marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.

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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