D84915 D8 Ruling Active

The tariff classification of music boxes from China.

Issued December 1, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9208.10.0000

Headings: 9208

Product description

It depicts two cherub-like figurines which possess heads that are joined and turned outward in conjunction with one that has wide open eyes in contrast to the other's closed eyes. Further, they are wearing a floral headband and holding several books between them. There is a windup musical mechanism, situated at the bottom, which when wound activates the melody "Tea for Two." It is noted that the feet of the cherubs are utilized to steady the music box when placed on the shelf.

CBP rationale

several books between them. There is a windup musical mechanism, situated at the bottom, which when wound activates the melody "Tea for Two." It is noted that the feet of the cherubs are utilized to steady the music box when placed on the shelf. The applicable subheading for this music box 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.

Full text

NY D84915 December 1, 1998 CLA-2-92:RR:NC:2:227 D84915 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Ms. Rachel Acuff Wal-Mart Stores, Inc. 702 Southwest 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of music boxes from China. Dear Ms. Acuff: In your letter dated November 17, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a polyresin music box, known as the Musical Twin Cherubs (item number ALMSS804), which measures approximately 5 1/4 inches high by 7 1/2 inches at its widest dimension. It depicts two cherub-like figurines which possess heads that are joined and turned outward in conjunction with one that has wide open eyes in contrast to the other's closed eyes. Further, they are wearing a floral headband and holding several books between them. There is a windup musical mechanism, situated at the bottom, which when wound activates the melody "Tea for Two." It is noted that the feet of the cherubs are utilized to steady the music box when placed on the shelf. The applicable subheading for this music box 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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