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NY M84208




July 6, 2006

CLA-2-92:RR:NC:MM:114 M84208

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000

Ms. Alexandra Latham
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of Christmas Water Windows with wind up music boxes from China

Dear Ms. Latham:

In your letter dated June 1, 2006, you requested a tariff classification ruling on Christmas Water Windows with wind up music boxes made in China. You have submitted a sample of the Santa Water Window and photos of the Fireplace Water Window, Snowman Water Window and Manger Water Window with your ruling request.

The four styles of Christmas Water Windows for which you are requesting a ruling are identified as the Fireplace Water Window item number MM05265, Snowman Water Window item number MM05430C, Santa Water Window item number MM05247, and Manger Water Window item number MM05414. Each water window consists of a water globe with a wind up music box in the base of the water globe. You have indicated that the body of each article and interior figures are polyresin, the windows are acrylic and the liquid is a water-based solution. Each water window features a battery-operated blower, lights and a wind-up music box that plays a Christmas song. All four styles have three-dimensional Christmas motifs including Santa Claus, Christmas tree, nativity scenes, Christmas stockings, presents and Nutcrackers.

You have proposed classification of the Christmas Water Windows in Chapter 95 as festive articles for the Christmas holiday season. However, the Christmas Water Windows are properly classified in Chapter 92, Harmonized Tariff Schedule of the United States (HTSUS), as wind up music boxes.

Your sample is being returned as requested.

The applicable subheading for the Fireplace Water Window, Snowman Water Window, Santa Water Window and Manger Water Window with wind up music boxes will be 9208.10.0000, HTSUS, which provides for music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter: music boxes. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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