CLA-2-92:RR:NC:MM:114 K87704
Ms. Joanne Harmon
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Christmas Musical Waterballs from China
Dear Ms. Harmon:
In your letter dated July 12, 2004 you requested a tariff classification ruling for wind up music boxes with incorporated glass water globes. You furnished three samples and they are being returned as requested.
You describe your product as porcelain Christmas musical waterballs. The CVS item number is 275019. The waterballs sit on top of a porcelain base. Under the base, there is a cover that encloses a music box. The music box has a wind up key on the bottom for the play of music. There are three styles of music boxes. The Santa design plays “Jingle Bells”, the Angel design plays “Angels We Have Heard on High” and the Snowman design plays “We Wish You a Merry Christmas”.
The applicable subheading for the porcelain Christmas musical waterballs, item number 275019, 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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division