J86949 J8 Ruling Active

The tariff classification of a decorative music box from China.

Issued August 14, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9208.10.0000

Headings: 9208

Product description

The submitted sample is a decorative music box, item number 07329, that measures approximately 5 ½ inches in height. It consists of a water-filled glass globe that contains the resin figurine of an Irish fairy holding four-leaf clovers. The globe is affixed to a round-shaped resin base with a green cloverleaf motif. It incorporates a windup musical mechanism with a bottom key that activates the melody of “When Irish Eyes Are Smiling.”

CBP rationale

four-leaf clovers. The globe is affixed to a round-shaped resin base with a green cloverleaf motif. It incorporates a windup musical mechanism with a bottom key that activates the melody of “When Irish Eyes Are Smiling.” You state that this music box, designed for use on St. Patrick’s Day, should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…other: other. However, since this item is more specifically provided for as a music box, consideration of classification under subheading 9505.90.6000, HTS, is precluded. The applicable subheading for this decorative music box, item number 07329, 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 J86949 August 14, 2003 CLA-2-92:RR:NC:2:227 J86949 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Ms. Jenni Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of a decorative music box from China. Dear Ms. Gomez: In your letter dated July 28, 2003, on behalf of Aurora World, you requested a tariff classification ruling. The submitted sample is a decorative music box, item number 07329, that measures approximately 5 ½ inches in height. It consists of a water-filled glass globe that contains the resin figurine of an Irish fairy holding four-leaf clovers. The globe is affixed to a round-shaped resin base with a green cloverleaf motif. It incorporates a windup musical mechanism with a bottom key that activates the melody of “When Irish Eyes Are Smiling.” You state that this music box, designed for use on St. Patrick’s Day, should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…other: other. However, since this item is more specifically provided for as a music box, consideration of classification under subheading 9505.90.6000, HTS, is precluded. The applicable subheading for this decorative music box, item number 07329, 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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