The tariff classification of two musical pierrot's in a box, an antimony box and a musical porcelain box from Taiwan

NY 887590 July 20, 1993 CLA-2-95:S:N:N8:225 887590 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 8110.00.0000, 6913.10.5000 Mr. John Manalo Expeditors International of Washington, Inc. P.O. Box 2568 South San Francisco, CA 94083-2568 RE: The tariff classification of two musical pierrot's in a box, an antimony box and a musical porcelain box from Taiwan Dear Mr. Manalo: In your letter dated June 22, 1993, you requested a tariff classifi- cation ruling on behalf of your client San Francisco Music Box Company. Four samples were submitted with your inquiry. The first item, number 10-77465-4-00, "Antimony Box with Faux Gems", is a heart shaped box con- taining a wind-up musical mechanism. The box has a lid which, when opened, exposes a textile lined compartment that may be used for storing small jewelry, etc. or other articles. The top of the box is adorned with imita- tion gems. A small winding mechanism is found on the underside of the lid. Lifting the lid and winding the mechanism produces a musical selection. The remainder of the box is made of antimony and is the essential character of this article. The second article, number 40-77461-7-00, "Zoe on Indian Floral Spray Trinket Box", is a porcelain trinket box. The item measures about 3.5 by 3.5 inches. It has a lid, incorporating a concealed musical mechanism, which opens to an unlined compartment for storing trinkets. It also possesses a wind-up mechanism which, when wound, plays the melody of "You've Got A Friend". You claim the "Zoe on Indian Floral Spray Trinket Box" should be properly classified under subheading 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. However, articles which incorporate a musical mechanism but which are essentially utilitarian in function, as the instant merchandise, are not regarded as musical boxes within the meaning of heading 9208, HTS. The next two items are identified by numbers 67-19923-5-00 and 67- 19915-1-00, "Geneva Tapestry Pierrot in Box" and "Paulette Pierrot in Box", respectively. Each article consists of the upper body of a pierrot doll permanently affixed in a textile covered box. The products measure 27 cm in height and contain a wind-up musical mechanism within the torso. The mechanism is surrounded by styrofoam which is not traditional stuffing material. When wound, the upper torso rotates and a musical tune plays. The figure's head and hands are made of porcelain. Although the lower extremeties are physically absent, by nature of the design of the article, the remaining appendages are presumed to exist inside the box. The item is considered a representation of a human being and therefore qualifies as a doll. The applicable subheading for the "Antimony Box", number 10-77465-4- 00, will be 8110.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for antimony and articles thereof, including waste and scrap. The duty rate will be free. The applicable subheading for the "Zoe on Indian Floral Spray Trinket Box", number 40-77461-7-00, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles, of porcelain or china, other, other. The duty rate will be 9 percent ad valorem. The applicable subheading for the "Geneva Tapestry Pierrot in Box", number 67-19923-5-00 and "Paulette Pierrot in Box", number 67-19915-1-00, will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 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