The tariff classification of Santa music boxes from China.
Issued July 29, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9208.10.0000
Headings: 9208
Product description
The Santa figurines are affixed to bases, all composed of plastics, containing musical movements which, when wound-up, twirl around as the music plays. You inquire whether this merchandise should be properly classified under heading 9208, Harmonized Tariff Schedule of the United States, HTS, as a music box or under heading 9505, HTS, as a festive article. While the subject item depicts a festive scene, it is primarily marketed and utilized as a music box and, therefore, consideration of classification under heading 9505, HTS, is precluded.
CBP rationale
The applicable subheading for these Santa music boxes, style number 20205, will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes.
Full text
NY 887999 July 29, 1993 CLA-2-92:S:N:N3:227 887999 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of Santa music boxes from China. Dear Ms. Webster: In your letter dated June 28, 1993, you requested a tariff classification ruling. The sample and photos submitted consist of Santa music boxes, known as the "Miniature Musical Collectibles" (style number 20205), depicting Santa in various poses (Travel Refreshed, Santa with Lamp and Decorating the Tree). The Santa figurines are affixed to bases, all composed of plastics, containing musical movements which, when wound-up, twirl around as the music plays. You inquire whether this merchandise should be properly classified under heading 9208, Harmonized Tariff Schedule of the United States, HTS, as a music box or under heading 9505, HTS, as a festive article. While the subject item depicts a festive scene, it is primarily marketed and utilized as a music box and, therefore, consideration of classification under heading 9505, HTS, is precluded. The applicable subheading for these Santa music boxes, style number 20205, 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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