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NY M83982

July 6, 2006

CLA-2-92:RR:NC:MM:114 M83982


TARIFF NO.: 9208.10.0000

Ms. Alexandra Latham
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of Christmas Water Domes with wind up music boxes from China

Dear Ms. Latham:

In your letter dated June 1, 2006, you requested a tariff classification ruling on Christmas Water Domes with wind up music boxes made in China. You have submitted a sample of the Manger Water Dome and a photo of the Village Water Dome with your ruling request.

The two styles of Christmas Water Domes for which you are requesting a ruling are identified as the Manger Water Dome item number MM05246 and the Village Water Dome item number MM05005. Each water dome consists of a water globe with a wind up music box in the base of the water globe. You have indicated that the body of each article and interior figures are polyresin, the windows are acrylic and the liquid is a water-based solution. Each water dome features a battery-operated blower, lights and a wind-up music box that plays a Christmas song. Both styles have three-dimensional Christmas motifs including nativity scenes, pinecones, holly leaves and holly berries.

You have proposed classification of the Christmas Water Domes in Chapter 95 as festive articles for the Christmas holiday season. However, the Christmas Water Domes are properly classified in Chapter 92, Harmonized Tariff Schedule of the United States (HTSUS), as wind up music boxes.

Your sample is being returned as requested.

The applicable subheading for the Manger Water Dome and the Village Water Dome with wind up music boxes will be 9208.10.0000, HTSUS, which provides for music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter: music boxes. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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