CBP Ruling E80344 — The tariff classification of a music box from China.

Tariff classification

Headings: 9208

Product description

It portrays a holiday scene with various figures on a platform-like base in depicting the following: a young man lighting a menorah and holding a shammes; a young girl playing a traditional Chanukah game with a dreidel, situated next to a larger dreidel; and the mother preparing food with the father standing behind the menorah. It is noted that the lower base and upper portion of the diorama are decorated with the wording “Happy Chanukah” and dreidel-like motifs. It also features a windup musical mechanism, located at the bottom of the base, which when wound activates the ceremonial music, while the boy moves the shammes to and from the menorah and the larger dreidel rotates.

CBP rationale

a shammes; a young girl playing a traditional Chanukah game with a dreidel, situated next to a larger dreidel; and the mother preparing food with the father standing behind the menorah. It is noted that the lower base and upper portion of the diorama are decorated with the wording “Happy Chanukah” and dreidel-like motifs. It also features a windup musical mechanism, located at the bottom of the base, which when wound activates the ceremonial music, while the boy moves the shammes to and from the menorah and the larger dreidel rotates. You state that this article should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. This claim is substantiated in noting that the musical diorama is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; it functions primarily as a decoration used in the celebration of the Chanukah holiday; and it is associated with Chanukah and used for that holiday. However, since this item is essentially designed to function as a music box, enhanced with its ancillary decorative features, it has been determined to be specifically provided for elsewhere, thereby precluding consideration of classification under subheading 9505.90.6000, HTS. The applicable subheading for the musical Chanukah diorama 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 E80344 April 22, 1999 CLA-2-92:RR:NC:2:227 E80344 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Mr. Paul A. Barkin Grunfeld, Desiderio, Lebowitz & Silverman, LLP Counselors at Law 245 Park Ave., 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a music box from China. Dear Mr. Barkin: In your letter dated April 5, 1999, on behalf of Rite Lite, Ltd., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a music box in the form of a Chanukah diorama which measures approximately 6 1/2 inches high by 7 1/4 inches at its widest point. It portrays a holiday scene with various figures on a platform-like base in depicting the following: a young man lighting a menorah and holding a shammes; a young girl playing a traditional Chanukah game with a dreidel, situated next to a larger dreidel; and the mother preparing food with the father standing behind the menorah. It is noted that the lower base and upper portion of the diorama are decorated with the wording “Happy Chanukah” and dreidel-like motifs. It also features a windup musical mechanism, located at the bottom of the base, which when wound activates the ceremonial music, while the boy moves the shammes to and from the menorah and the larger dreidel rotates. You state that this article should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. This claim is substantiated in noting that the musical diorama is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; it functions primarily as a decoration used in the celebration of the Chanukah holiday; and it is associated with Chanukah and used for that holiday. However, since this item is essentially designed to function as a music box, enhanced with its ancillary decorative features, it has been determined to be specifically provided for elsewhere, thereby precluding consideration of classification under subheading 9505.90.6000, HTS. The applicable subheading for the musical Chanukah diorama 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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