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NY A87773




October 15, 1996

CLA-2-69:RR:NC:GI: 227 A87773

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000; 9505.10.5020

Mr. Mauritz Plenby
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018

RE: The tariff classification of ornamental porcelain articles and a porcelain Santa figurine from Taiwan.

Dear Mr. Plenby:

In your letter dated September 11, 1996, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following porcelain articles:
a) an ornamental circular-shape box, item number PORBX-256, which measures about 4 inches high with a base diameter of 2 1/4 inches. It features a Christmas tree-like hinged top which opens to a small interior storage area;
b) a snowman figurine, item number PORBX-261-1, which measures about 4 inches in height and possesses, when opened at the figurine's waistline, a small wind-up musical mechanism and an interior storage area;
c) an ornamental circular-shape box, item number PORBXD- 264, which measures approximately 2 inches high with a base diameter of 3 inches and possesses the winter motif of children sleighing, in addition to playing with a snowman. It has a hinged top which, when opened, features a small wind-up musical mechanism and interior storage area;
d) an ornamental circular-shape box, item number GAP- 1350, which measures approximately 2 inches high with a base diameter of 3 inches and possesses the seasonal motif of a Christmas tree and holly leaves with berries. It has a hinged top which, when opened, features a small storage area;
e) a Santa figurine, item number PORBX-260-1, which measures about 4 inches in height and possesses, when opened at the figurine's waistline, a small wind-up musical mechanism and an interior storage area.

You claim that the snowman figurine, item number PORBX- 261-1, and the ornamental round box, item number PORBXD-264, should be properly classified under subheading 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. It is stated that since these items, possessing both a small storage area and musical mechanism, are composite goods, they should be classified as music boxes.

It has been consistently ruled by Customs that articles with both a music box function and a utilitarian feature are excluded from classification under subheading 9208.10.0000, HTS. Moreover, it has been determined that the subject merchandise is considered to be more ornamental in nature rather than just a box serving a utilitarian purpose in noting that this assertion is affirmed by the statement that these items are designed and marketed as collectible articles in a similar manner as the porcelain boxes from Limoges.

The applicable subheading for the porcelain ornamental round boxes, item numbers PORBX-256, PORBXD-264 and GAP-1350, and the porcelain snowman figurine, item number PORBX-261-1, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

The applicable subheading for the porcelain Santa figurine, item number PORBX-260-1, will be 9505.10.5020, HTS, which provides for other articles for Christmas festivities. The rate of duty will be free.

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 letter 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 212-466-5794.

Sincerely,

Roger J. Silvestri
Director,

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