812882 81 Ruling Active

The tariff classification of music boxes from China and Germany.

Issued August 18, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9208.10.0000

Headings: 9208

Product description

It depicts an angel-like figurine measuring nearly 6 inches high and holding a banner with the wording "Peace On Earth." There are also figurines of a lion and a lamb, situated in front of the angel, that are sitting affectionately close together. At the bottom of this article, there is a wind-up musical mechanism which, when activated, plays the melody of "Joy to the World"; b) the "Santa with Toys Music Box," item number 12949-0, which measures approximately 6 1/2 inches high and possesses a three footed plastic circular base with a diameter of 6 1/2 inches. There is a wooden circular platform, inserted within the base, onto which is attached the figurines of the Santa-like nutcracker, Christmas tree and various gifts. At the bottom of this article, there is a wind-up musical mechanism which, when activated, plays the melody of "O. Tannenbaum."

CBP rationale

a banner with the wording "Peace On Earth." There are also figurines of a lion and a lamb, situated in front of the angel, that are sitting affectionately close together. At the bottom of this article, there is a wind-up musical mechanism which, when activated, plays the melody of "Joy to the World"; b) the "Santa with Toys Music Box," item number 12949-0, which measures approximately 6 1/2 inches high and possesses a three footed plastic circular base with a diameter of 6 1/2 inches. There is a wooden circular platform, inserted within the base, onto which is attached the figurines of the Santa-like nutcracker, Christmas tree and various gifts. At the bottom of this article, there is a wind-up musical mechanism which, when activated, plays the melody of "O. Tannenbaum." The applicable subheading for these music boxes, item numbers 12934-0 and 12949-0, 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.

Full text

NY 812882 August 18, 1995 CLA-2-92:S:N:N3:227 812882 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Ms. Lisa Peterson Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of music boxes from China and Germany. Dear Ms. Peterson: In your letter received in this office on July 19, 1995, you requested a tariff classification ruling. The samples submitted consist of the following articles: a) the "Peace on Earth Music Box," item number 12934-0, which is stated to be composed of resin material. It depicts an angel-like figurine measuring nearly 6 inches high and holding a banner with the wording "Peace On Earth." There are also figurines of a lion and a lamb, situated in front of the angel, that are sitting affectionately close together. At the bottom of this article, there is a wind-up musical mechanism which, when activated, plays the melody of "Joy to the World"; b) the "Santa with Toys Music Box," item number 12949-0, which measures approximately 6 1/2 inches high and possesses a three footed plastic circular base with a diameter of 6 1/2 inches. There is a wooden circular platform, inserted within the base, onto which is attached the figurines of the Santa-like nutcracker, Christmas tree and various gifts. At the bottom of this article, there is a wind-up musical mechanism which, when activated, plays the melody of "O. Tannenbaum." The applicable subheading for these music boxes, item numbers 12934-0 and 12949-0, 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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