The tariff classification of musical kaleidoscopes fromTaiwan

NY 880034 December 1, 1992 CLA-2-95:S:N:N8:225 880034 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Robert Keller Expeditors International of Washington, Inc. P.O. Box 2568 South San Francisco, CA 94083-2568 RE: The tariff classification of musical kaleidoscopes from Taiwan Dear Mr. Keller: In your letter dated November 2, 1992, received in this office on November 5, 1992, you requested a tariff classification ruling on behalf of your client San Francisco Music Box Company. Two samples were submitted with your inquiry. The first item number 77-2913 consists of a decorative wooden base containing a wind-up musical mechanism. A brass structure, which incorporates a revolving colored disc, is connected to the wooden base. Additionally, a 6 inch kaleidoscope is attached to the brass structure in a manner conducive to viewing the colored disc as it revolves. The kaleidoscope is easily removed from the musical article permitting independent use of each item. The second article, number 77-4232, consists of a rectangular shaped wooden base containing a wind-up musical mechanism. Attached on top of the base are two revolving discs encased in a brass structure depicting a cannon stand. The barrel of the cannon is formed by an 8 inch brass kaleidoscope. The kaleidoscope is intended to be removed and held in the hand while viewing the revolving discs. Again, each article has indepedent use on its own. Classification is based upon the General Rules of Interpreta-tion. The musical kaleidoscope is considered a composite article in which there are two competing headings, the kaleidoscope under 9503.90.6000 which provides for other toys (except models), not having a spring mechanism and the musical base under 9208.10.0000 which provides for music boxes. Since no essential character can be determined the goods will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The last heading for the above described article is 9503.90.6000. The applicable subheading for the musical kaleidoscopes will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 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