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HQ 088840


April 5, 1991

CLA-2 CO:R:C:M 088840 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.00

Mr. Ray Schug
Cuckoo Clock Mfg. Co., Inc.
32 West 25th Street
New York, NY 10010

RE: Antimony musical jewelry boxes

Dear Mr. Schug:

We have been asked to reconsider the tariff classification of various models of antimony musical jewelry boxes, imported from Japan, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

In pre-entry classification ruling (PC) 859075, various musical jewelry boxes made of antimony were classified in subheading 8306.29.00, HTSUSA, which provides for statuettes and other ornaments of base metal, other. On February 27, 1991, you requested a reconsideration of the classification of these boxes.

NY 860974, dated March 11, 1991, reconsidered the classification of the antimony musical jewelry boxes. This ruling held that many of the boxes have a definite utilitarian value and are classifiable in subheading 8110.00.00, HTSUSA, which provides for antimony and articles thereof. However, since some of the boxes have only limited utility, the reconsideration of their classifications was submitted to our office. The boxes at issue are the following: 3982, 3983, 3984, J-03, J-41, M-02, M-89, M-98, J-04 and M-26. Five models, which are illustrative of all the boxes at issue, were submitted for our examination.

Model M-26 is a heart shaped box made of antimony. When open, the box has a small storage space measuring approximately 2-1/4 inches in width and 1-7/8 inches in length. The musical movement is located on the underside of the top of the box. It measures approximately 1-1/2 inches in width and 1-1/4 inches in length. When the box is closed the musical movement protrudes into the storage space.

Model J-03 is a heart shaped box made of antimony. When open, the box has a small storage space measuring approximately 2-1/4 inches in width and 1-7/8 inches in length. The musical movement is on the underside of the top of the box and measures approximately 1-1/2 inches in width and 1-1/8 inches in length. When the box is closed the musical movement protrudes into the storage space.

Model 3982 is also a heart shaped antimony jewelry box. The musical movement is built into the storage area of the box and measures approximately 3 inches in width and 1-3/4 inches in length. The open storage space measures approximately 7/8 of an inch in length and 2 inches in width from the widest point.

Model M-02 is an oval shaped box made of antimony. The musical movement is built into the storage area of the box and measures approximately 2-3/8 inches in width and 2-3/8 inches in length. The open storage space measures approximately 7/8 of an inch in width at its widest point and 1-3/4 inches in length.

Model J-04 is a box shaped like a miniature piano and is also made of antimony. The musical movement is built into the storage space and measures approximately 2 inches in width and 2- 5/8 inches in length. The empty storage space measures approximately 1-3/8 inches in width at the widest point and 1-3/4 inches in length at the longest point.

ISSUE:

Are the antimony musical jewelry boxes classifiable in subheading 8306.29.00, HTSUSA, or in subheading 8110.00.00, HTSUSA.

LAW AND ANALYSIS:

Heading 9208 includes, inter alia, music boxes. The Explanatory Notes to Heading 9208, HTSUSA, state that:

[a]rticles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function (for example, clocks, miniature wooden furniture, glass vases containing artificial flowers, ceramic figurines) are not regarded as musical boxes within the meaning of this heading. These articles are classified in the same headings as the corresponding articles not incorporating a musical mechanism."

The boxes at issue are essentially utilitarian or ornamental in function. Therefore, they are not classifiable as music boxes in Heading 9208, HTSUSA.

Heading 8306, HTSUSA, provides for, inter alia, statuettes and other ornaments, of base metal. The Explanatory Notes to Heading 8306, HTSUSA, state the following:

This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non- metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, churches, gardens.

...[I]f the usefulness of the article is clearly subordinate to its ornamental or fancy character, it should be classified in this group, for example, trays so heavily embossed that their usefulness is virtually nullified; ornaments incorporating a purely incidental tray or container usable as a trinket dish or ash-tray.

Headquarter's Ruling Letter 084124 classified a silver- plated train bank in subheading 8306.21.00, HTSUSA. This ruling stated in part that: "it is the opinion of this office that the train banks are clearly to be used for their ornamental purpose rather than their utilitarian purpose of saving coins...."

Models M-02, 3982 and J-042 have the musical movements built into most of the area which, in a plain box, would be used for storage of jewelry. Each box does have a small amount of space remaining. However, this space is of limited use for storage purposes. As a result, it is our position that these boxes are used for their ornamental purposes rather than their utilitarian purposes of storage. These boxes would be akin to containers usable as trinket dishes and would be classifiable in subheading 8306.29.00, HTSUSA.

Models J-03 and M-26, when open, have more usable space than the above three models. However, these boxes have musical movements that protrude into the storage space when the boxes are closed. Therefore, when the boxes are closed it would be difficult to fit more than a small piece of jewelry. Thus, the usefulness of these boxes is very limited and would be subordinate to the boxes' ornamental character. Thus, these boxes would also be classifiable in subheading 8306.29.00.

HOLDING:

The boxes at issue in NY 860974 are classifiable in subheading 8306.29.00, HTSUSA, which provides for statuettes and other ornaments of base metal, other. The rate of duty is 5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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