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NY R03735

May 8, 2006

CLA-2-92:RR:NC:MM:114 R03735


TARIFF NO.: 9208.10.0000

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

RE: The tariff classification of Christmas Photo Frame Water Globes with Wind Up Music Boxes from China

Dear Ms. Latham:

In your letter dated April 13, 2006, you requested a tariff classification ruling on Christmas Photo Frame Water Globes with wind up music boxes made in China. You have submitted photos of four styles of the articles with your ruling request.

The Christmas Photo Frame Water Globes consist of glass water globes with a wind up music box in the base of the water globe. The wind up music boxes play various Christmas songs. Each style measures approximately 16 cm (approximately 6 ¼ inches) in height by 11.7 cm (approximately 4 ½ inches) in width. Inside each water globe is a three-dimensional acrylic photo frame that measures approximately 50 mm (approximately 2 inches) in height by 36 mm (approximately 1 ½ inches) in width. The consumer can place a photograph in the frame. Situated around the photo frames, inside the water globes, are three-dimensional polyresin figurines including Santa, Christmas trees, a sleigh, a reindeer and a snowman. You have indicated that the water globes will be sold in sets of two.

You have proposed classification of the Christmas Photo Frame Water Globes in Chapter 95 as festive articles for the Christmas holiday season. The National Import Specialist responsible for Chapter 95, HTSUS, has indicated that the items are not considered festive articles. Accordingly, the Christmas Photo Frame Water Globes will be classified in Chapter 92, HTSUS, as wind up music boxes.

The applicable subheading for the Christmas Photo Frame Water Globes with wind up music boxes will be 9208.10.0000, Harmonized Tariff Schedule of the United States (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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