CBP Ruling F86425 — The tariff classification of music boxes from Taiwan.

Tariff classification

Headings: 9208

Product description

It depicts a glazed porcelain angel-like figurine on swing, with 24K gold touch accent, that is situated on a porcelain base which displays the wording “Joy to the World.” It also features a windup musical mechanism, located at the bottom of the base, that when wound activates a Christmas melody. style number M27T2317TA, that measures about 10 ¼ inches in height by 7 ½ inches at its widest point. It depicts a glazed porcelain angel-like figurine, possessing a wide-flowing gown and holding a dove with her arm, accented with a 24K gold touch. It also features a windup musical mechanism, situated at the bottom of the base, that when wound activates a Christmas melody.

CBP rationale

a dove with her arm, accented with a 24K gold touch. It also features a windup musical mechanism, situated at the bottom of the base, that when wound activates a Christmas melody. You state that since these items, noting the Explanatory Notes of heading 9208, are essentially ornamental, they may be classified under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. Moreover, since they are marketed and advertised in your Christmas catalog as well as designed to play Christmas melodies with one displaying festive-related wording, you suggest that these articles may also be classified under subheading 9505.10.2500, HTS, which provides for articles for Christmas festivities…other Christmas ornaments. First of all, in regard to the claim that the above-stated Explanatory Notes may justify classification under subheading 6913.10.5000, HTS, it should be noted that the Harmonized Commodity Description and Coding System Explanatory Notes, constituting the official interpretation of the tariff, are not legally binding and therefore not dispositive. Moreover, with respect to past rulings and decisions, it has been determined that the subject articles function primarily as music boxes with their festive décor serving to enhance their appeal as music boxes, thereby precluding consideration of classification under subheading 9505.10.2500, HTS. The applicable subheading for these music boxes 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 F86425 May 26, 2000 CLA-2-92:RR:NC:2:227 F86425 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Ms. Shelia Andrews Dillard’s, Inc. 1600 Cantrell Rd. Little Rock, AR 72201 RE: The tariff classification of music boxes from Taiwan. Dear Ms. Andrews: In your letter dated May 9, 2000, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following decorative music boxes: style number M27T2311TA, that measures approximately 7 ¾ inches in height by 6 inches at its widest point. It depicts a glazed porcelain angel-like figurine on swing, with 24K gold touch accent, that is situated on a porcelain base which displays the wording “Joy to the World.” It also features a windup musical mechanism, located at the bottom of the base, that when wound activates a Christmas melody. style number M27T2317TA, that measures about 10 ¼ inches in height by 7 ½ inches at its widest point. It depicts a glazed porcelain angel-like figurine, possessing a wide-flowing gown and holding a dove with her arm, accented with a 24K gold touch. It also features a windup musical mechanism, situated at the bottom of the base, that when wound activates a Christmas melody. You state that since these items, noting the Explanatory Notes of heading 9208, are essentially ornamental, they may be classified under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. Moreover, since they are marketed and advertised in your Christmas catalog as well as designed to play Christmas melodies with one displaying festive-related wording, you suggest that these articles may also be classified under subheading 9505.10.2500, HTS, which provides for articles for Christmas festivities…other Christmas ornaments. First of all, in regard to the claim that the above-stated Explanatory Notes may justify classification under subheading 6913.10.5000, HTS, it should be noted that the Harmonized Commodity Description and Coding System Explanatory Notes, constituting the official interpretation of the tariff, are not legally binding and therefore not dispositive. Moreover, with respect to past rulings and decisions, it has been determined that the subject articles function primarily as music boxes with their festive décor serving to enhance their appeal as music boxes, thereby precluding consideration of classification under subheading 9505.10.2500, HTS. The applicable subheading for these music boxes 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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