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NY 881706




February 1, 1993

CLA-2-92:S:N:N3:227 881706

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000

Mr. Frank Saviano
Agra-Services Brokerage Co.
221-20 147th Avenue
Jamaica, NY 11413

RE: The tariff classification of musical waterglobes from Taiwan.

Dear Mr. Saviano:

In your letter dated January 8, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following musical glass water- globes:
a) item number WM-216 which measures approximately 5.5 inches high and possesses a glass water-filled globe, containing a plastic figurine of a ballerina, mounted onto a plastic base. It also has a bottom wind-up mechanism which, when turned on, plays the musical theme from "Swan Lake";
b) item number WM-90WT which measures approximately 6 inches high and possesses a glass water-filled globe, containing a plastic figurine of a horse affixed to a pole, mounted onto a wooden base. It also has a wind-up base which, when turned on, plays the "Carousal Waltz";
c) item number WM-21 which measures about 6 inches high and possesses a glass water-filled globe, containing a plastic figurine of a snowman, mounted onto a wooden base. It also has a bottom wind-up mechanism which, when turned on, plays the melody of "Frosty the Snowman";
d) item number WM-203 which measures about 6 inches high and possesses a glass water-filled globe, containing the plastic figurines of two love birds, mounted onto a plastic base. It also has a wind-up base which, when turned on, plays the musical theme from "Cats".

You state that these items are being classified under subheading 7013.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other glassware. However, it has been determined that the essential character of this merchandise is imparted by its musical mechanism (noting that these globes will be principally purchased for their musical features), thereby creating a music box.

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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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