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NY F85387




April 26, 2000

CLA-2-92:RR:NC:2:227 F85387

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd., Ste. 202
Los Angeles, CA 90045

RE: The tariff classification of a music box from Taiwan and China.

Dear Mr. Liu:

In your letter dated March 17, 2000, on behalf of Glama International Corporation and Sam’s Wholesale Club, you requested a tariff classification ruling.

The sample submitted is a decorative music box, referred to as the “Christmas Decorative Table Top Snow Globe Musical with Windup Music Box” (item number 93003), that measures approximately 9 inches in height by 10 inches in width by 6 1/4 inches in depth. It possesses a water-filled glass globe that contains three snowmen, a Christmas tree and artificial snow, in addition to roof-like tops with bird and snowman on its top exterior. The globe is affixed to a highly decorated polyresin foundation that depicts several snowmen in playful activities, tower-shaped structures (noting that one simulates an ornate windmill), evergreens, polar-like inhabitants and various festive-related décor. Beneath the glass globe and within the foundation, there is a decorated interior cylinder that is visible via a framed opening on the base. At the lower posterior portion of the article, there is a windup musical mechanism which, when turned, activates the melody “Frosty the Snowman,” while the interior cylinder rotates in depicting its décor. It has been determined that the subject article functions primarily as a music box with its festive décor serving to enhance its appeal as a music box.

The applicable subheading for this music box, item number 93003, 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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