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873423 87 Ruling Active

The tariff classification of musical jewelry boxes fromChina.

Issued May 8, 1992 by U.S. Customs and Border Protection.

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87 873423 (May 8, 1992)

Tariff classification

HTS codes: 3924.90.5000, 9208.10.0000

Headings: 9208, 3924

Product description

The tariff classification of musical jewelry boxes fromChina.

CBP rationale

The applicable subheading for music boxes, styles TT80, TT81, TT83 and TT85 will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics: Other: Other. The applicable subheading for music box, style TT82 will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes.

Full text

NY 873423 May 8, 1992 CLA-2-39:S:N:N3G:343 873423 CATEGORY: Classification TARIFF NO.: 3924.90.5000; 9208.10.0000 Ms. Diana Lee Tai Tung Toys, Inc. 109 Bay Street Jersey City, NJ 07302 RE: The tariff classification of musical jewelry boxes from China. Dear Ms. Lee: In your letter dated April 10, 1992, you requested a tariff classification ruling. The five samples, which accompanied your letter, are plastic, wind-up, musical boxes. They are identified as: style TT80 small music box style TT81 big music box style TT82 kiss doll music box style TT83 heart music box style TT85 piano music box All of the music boxes are designed for jewelry storage except style TT82, kiss doll music box, which has no function other than providing music, while the two doll figurines rotate on the lid of the music box. The applicable subheading for music boxes, styles TT80, TT81, TT83 and TT85 will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for music box, style TT82 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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