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NY F86786




February 14, 2001

CLA-2-95:RR:NC:SP:222 F86786

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000

Ms. Sheila Andrews
Dillard’s Inc.
1600 Cantrell Road
Little Rock AK 72201

RE: The tariff classification of a Santa figure incorporating a wind up musical movement from China.

Dear Ms. Andrews:

In your letter dated May 3, 2000, you requested a tariff classification ruling.

You have submitted a sample of a wind up musical tabletop decoration consisting of a 20-inch high Santa figure with porcelain face and hands and textile clothing. The Santa also has a gift chest on a wooden base.

You believe that the Santa should be classified as a festive article under subheading 9505.10.2500 Harmonized Tariff Schedules.

Your sample is returned as you requested.

Numerous Headquarters and New York rulings including HQ 960105, of June 16, 1997, HQ 960230, of July 29, 1997 and HQ 962597, of April 28, 2000 have ruled that music boxes even when they incorporate festive motifs are classifiable in subheading 9208.10.0000, HTS when they also incorporate a wind up musical movement. Even though this music box is extremely large and has a clearly Christmas festive motif, the presence of a wind up musical movement, which you state will be in the finished product, make the item classifiable as a music box.

The applicable subheading for the wind up musical Santa figure music box will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for HTSUS, which provides for “[m]usic boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: 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 Alice R. Masterson at 212-637-7090 for festive articles or National Import Specialist George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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