The tariff classification of a plastic dresser top organizer and musical box from China

N209595 April 3, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Ron Kerr Gunther Mele Limited 30 Craig Street Brantford, ON N3R 7J1 Canada RE: The tariff classification of a plastic dresser top organizer and musical box from China Dear Mr. Kerr: In your letter dated March 13, 2012, you requested a tariff classification ruling. The submitted sample is identified as a musical box. The item is a lidded box that is made of molded pink colored plastic. It measures approximately 6¾” x 4½” x 3¼”. When a knob on the back of the box is turned and the lid is opened, the song “you’ve got a friend” is played and a figurine of a poodle dog in the interior of the box rotates. When the lid of the box is opened two upper open top storage compartments are revealed and an additional smaller open top compartment that is attached to the underside of the lid rises up. In turn, the smaller compartment is attached to a hinge that moves two lower open top compartments forward, for a total of five compartments, none of which are specially shaped or fitted to hold any particular item. Two mirrors are attached to the underside of the lid. Attached to the external surface of the lid is a paper decal on which the trademark name “Barbie” is printed, along with a likeness of the Barbie character, a poodle dog and the words “Love Love”. Attached to the external surface area of one side of the box is a paper decal on which is printed the trademark name “Barbie’, a heart shape and the likeness of a poodle dog, all on a polka dot background. Attached to the external surface area of the opposite side of the box is a paper decal on which is printed the trademark name “Barbie’, a heart shape and the likeness of a kitten, all on a polka dot background. Attached to the external surface area of the front of the box is a paper decal on which is printed the words “Love”, “Sweet”, “Cute” and three heart shapes, all on a polka dot background. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the knob is not turned, and therefore the music doesn’t play, the box will still serve the primary role of holding a variety of small items that one would find on a dresser top. Therefore, it is the opinion of this office that the plastic box provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the plastic musical box will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division