CLA-2-92:RR:NC:GI: 227 817517
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of a music box from China and Taiwan.
Dear Mr. Eisen:
In your letter dated December 14, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling.
Sample is being returned as requested.
The sample submitted is a music box, known as the "Musical Waterglobe" (item number PP 139536), which measures approximately 6 inches high. It has a glass globe, filled with a glycol/water mixture, that incorporates two plastic decorative teddy bear figurines depicting a groom and a bride. When this item is shaken, the artificial snowflakes are temporarily suspended in the glycol/water mixture and slowly descend to the bottom. It is noted that the base of the article is constructed of porcelain decorated and designed to replicate a wedding cake. Further, it possesses a wind-up musical mechanism, situated at the bottom of its base, that will play, when activated, a wedding-related song.
The applicable subheading for this music box, item number PP 139536, 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 Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling letter 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 212-466-5794.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division