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NY N008528




March 23, 2007

CLA-2-92:RR:NC:1:128

CATEGORY: CLASSIFICATION

TARIFF NO.: 9208.10.0000; 9902.13.47

Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a music box with snow globe from China.

Dear Ms De Castro:

In your letter dated March 13, 2007, on behalf of Bed Bath and Beyond Procurement Co. Inc., you requested a tariff classification ruling.

The subject merchandise, identified as a “Wind-up Musical Snow Globe Christmas Tree Ornament”, is a wind up music box with an incorporated water-filled snow globe. The item measures 3 ½” in height and consists of a transparent glass globe measuring approximately 1 ¾” in diameter affixed to a porcelain/polyresin base. A wind-up musical mechanism is located within the base, and when wound, plays a holiday tune. A hanging loop is attached to the top of the item. The snow globe ornament will be offered in various themes as follows:

16061 Santa: Plays “Jingle Bells”
16062 Snowman: Plays “Deck the Halls” 16063 Christmas Tree: Plays “O’Tannenbaum” 16064 Angel: Plays “Hark! The Herald Angels Sing”

You have submitted a sample of Item 16062 Snowman, as well as photographs of each style. You indicate that the assorted snow globe ornaments will be displayed and sold in your stores with other Christmas items during the Christmas holiday season and suggest classification under 9505.10.2500, Harmonized Tariff Schedule of the United States, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” However, since the essential character of the subject article is imparted by the music box and the item is more specifically provided for as a music box, consideration of classification under subheading 9505.10.2500, HTSUS is precluded.

Your sample is being returned as requested.

The applicable subheading for the music box with snow globe 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; 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% ad valorem.

However, Heading 9902, HTSUS, deals with a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.13.47, HTSUS, provides for “Music boxes with mechanical musical movements, presented in the immediate packaging for shipment to the ultimate purchaser, and each weighing not over 6 kg together with retail packaging (provided for in subheading 9208.10.00).” Accordingly, if the subject music box with snow globe meets the prerequisites of this tariff provision, it is entitled to beneficial treatment under HTSUS subheading 9902.13.47. The rate of duty is Free. This rate only applies to articles entered on or before December 31, 2009.

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 Sharon Chung at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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