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NY J82948

April 17, 2003

CLA-2-92:RR:NC:2:227 J82948


TARIFF NO.: 9208.10.0000

Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of music boxes from China.

Dear Ms. Wilson:

In your letter dated April 1, 2003, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a silver-plated steel ball-shaped music box, style number 327TY139HH, that measures approximately 3 ¼ inches in diameter and possesses a top textile loop-shaped hanger. It incorporates a windup musical mechanism with top key for activating a Christmas melody. Its exterior is decorated with an incised motif of a teddy bear with ABC blocks, as well as a motif of a small cluster of cutout stars and the incised wording of “Baby First Christmas 2003.” There will also be imported another similarly constructed ball-shaped music box, style number 327TT613HH, that is stated to be composed of gold-plated steel and decorated with a poinsettia and holly motif.

You claim that this merchandise is properly classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesarticles for Christmas festivitiesChristmas ornaments: other: other. However, since these articles are more specifically provided for as “music boxes,” consideration of classification under subheading 9505.10.2500, HTS, is precluded.

The applicable subheading for these music boxes 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 646-733-3028.


Robert B. Swierupski

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