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NY I83318

June 27, 2002

CLA-2-48:RR:NC:SP:234 I83318


TARIFF NO.: 4823.90.6600

Ms. Evelyn Milling
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a musical storage box, of paperboard, from China.

Dear Ms. Milling:

In your letter dated June 14, 2002, you requested a tariff classification ruling.

A sample identified as a “wind-up music box” (style #29-52-69) was submitted and is being returned to you as requested. It is a cylindrical paperboard box, 5½” in diameter by 3-3/8” high, with a hinged, flip-open lid. The exterior is covered with design-printed, coated paper, while the interior is lined with flocked paper. A small plastic mirror is affixed to the inside of the lid.

When the box is opened, a key-wound musical movement, concealed within an interior compartment, plays a tune while a small figurine (mounted on a spring protruding from said compartment) rotates above.

Since most of its interior is empty, the box can be considered a utilitarian receptacle or holder for small household items of various kinds. (There are no fittings, inserts or other provisions specifically designed to accommodate jewelry or any other particular class of articles.)

The applicable subheading for the box will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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