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NY F87008

June 2, 2000

CLA-2-92:RR:NC:2:227 F87008


TARIFF NO.: 9208.10.0000

Mr. Paul J. McDevitt, Jr.
Princess House
470 Myles Standish Blvd.
Taunton, MA 02780

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

Dear Mr. McDevitt:

In your letter dated May 10, 2000, you requested a tariff classification ruling.

The sample submitted is an oval-shaped music box, referred to as the “Frosty Friends Musical Keepsake” (item number 0674), that measures approximately 6 ¼ inches long by 4 ¼ inches at its widest point. It depicts a snow-covered terrain with two magnetically-controlled seasonally-attired snowman-shaped figurines affixed to a round-shaped magnetized mirror-like top, simulating an ice pond, that measures about 2 ½ inches in diameter. It possesses a decorated three-dimensional Christmas tree with gifts, situated adjacent to the pond, as well as other festive-adorned evergreens with gifts decorating and encircling the exterior of the article. There is also a bottom windup musical mechanism that when wound activates a Christmas melody, while the snowman-shaped figurines twirl.

You state that this item should be classified under subheading 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesother articles for Christmas festivitiesof plastics. This claim is supported in noting that the subject merchandise meets the criteria of a festive article, depicting a three-dimensional Christmas scene, which is strictly sold in your Christmas catalog. However, it has been determined, in regard to past rulings and court decisions, that the subject article is primarily designed to function as a music box with its festive décor serving to enhance its appeal as a music box, thereby precluding consideration of classification under subheading 9505.10.4020, HTS.

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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