NY 860974
Mar 11 1991
CLA-2-81:S:N:N1:113 860974
Mr. Ray Schug
Cuckoo Clock Mfg. Co.
32 West 26th St.
New York, NY 10010
RE: The tariff classification of musical jewelry boxes from
Japan.
Dear Mr. Schug:
In your letter dated February 27, 1991, you requested a tariff
classification ruling.
The merchandise is musical jewelry boxes of various designs.
These items were originally ruled upon in PC 859075. Based upon
information which proved to be insufficient, we had classified
the majority of the items in HTS 8306.29.0000, which provides for
statuettes and other ornaments. You disagreed with our
conclusions, and in a subsequent meeting, we physically examined
the merchandise. Many of these boxes have definite utilitarian
value. The model numbers are:
3800 3807 3808 3832 3833
3843 3845 3940 3941 3942
J-02 M-05 M-06 M-07 M-50
M-82 M-86 J-05
The applicable subheading for the above listed models will
be 8110.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for antimony and articles thereof. The
rate of duty will be free. This is an amendment to our original
ruling.
Certain other models have limited utility, and still appear to
be primarily decorative. Because of the subjective nature of
precedent rulings, we agree that their classification should be
reconsidered. These models are:
3982 3983 3984 J-03 J-41
M-02 M-89 M-98 J-04 M-26
The question of classification for the above boxes is being
referred to the Office of Regulations and Rulings, U.S. Customs
Service Headquarters, 1301 Constitution Avenue, N.W., Washington
D.C. 20229. A ruling will be issued to you from that office.
The classification of balance of the items on the pre-entry
classification ruling is not in question.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport