Tariff classification of a musical wooden train from China

NY 880958 December 29, 1992 CLA-2-44:S:N:N8:230 880958 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Robert Keller Expeditors International of Washington, Inc. P.O. Box 2568 South San Francisco, CA 94083-2568 RE: Tariff classification of a musical wooden train from China Dear Mr. Keller: In your letter dated December 1, 1992, on behalf of your customer, the San Francisco Music Box Company, you requested a tariff classification ruling. The ruling was requested on a musical wooden train, item number 77-4311. A sample was submitted. The item consists of a three piece painted wooden train with a musical movement and with nonmovable wheels. In addition to being decorative, the train serves as a container for holding small objects. The engine and the caboose pieces are open containers. The middle section is a container with a lid and a plastic lining. Although the middle section qualifies as a box, the essential character of the item as a whole is that of a decorative container. The applicable subheading for the musical wooden train will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 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