RE: the Tariff Classification of Music Boxes from China

NY J84796

May 30, 2003

CLA-2-92:RR:NC:2:227 J84796

CATEGORY: Classification

TARIFF NO.: 9208.10.0000

Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Rd. Little Rock, AR 72201

RE: The tariff classification of music boxes from China.

Dear Ms. Pitts:

In your letter dated May 15, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples are two decorative music boxes, style numbers 327T2353TP and 327T2357TT, that depict the Nativity scene and measure approximately 10 and 9 ¼ inches in height, respectively, with a circular-shaped wooden base measuring nearly 7 ½ inches in diameter. Both music boxes depict jade porcelain figurines of the Holy Family atop a wooden base that incorporates a musical mechanism with a bottom windup key. Style number 327T2353TP has a water-filled glass globe, containing the Nativity scene, affixed in the middle of a circular jade porcelain rock-like pavement and surrounded by a triad of jade porcelain columns beneath a gold-colored polyresin star. Both music boxes play the melody of “Silent Night” in noting that the glass globe of style number 327T2353TP rotates while the melody plays. 2

You claim that this merchandise is properly classified under subheading 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…articles for Christmas festivities…Nativity scenes and figures thereof. However, since these articles are more specifically provided for as “music boxes,” consideration of classification under subheading 9505.10.3000, 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.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division