CLA-2-92:RR:NC:MM:114 L87137

Ms. Cecilia Balaguer
Reeves International, Inc.
14 Industrial Road
Pequannock, NJ 07440

RE: The tariff classification of a snow globe with music box from China

Dear Mr. Balaguer:

In your letter dated August 22, 2005 you requested a tariff classification ruling. A sample was submitted which is being returned as you requested.

Item 700225 consists of a snow globe with a music box in the base of the snow globe. The item has a Christmas motif consisting of decorated Christmas trees, elves dressed in green and red garments and various other designs including wrapped presents and a banner with the words “Santa’s Little Helpers”. The music box plays the tune of “Deck the Halls”.

The applicable subheading for the music box snow globe will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter: 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