CLA-2-92:OT:RR:NC:1:128
Ms. Una Gauthier
Barthco International, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of music box ornaments from China.
Dear Ms. Gauthier:
In your letter dated May 8, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The submitted samples are identified as “Hidden Holiday Ornament Assortment”, item number 461840, consisting of an assortment of three globe shaped ornaments made of plastic. The top of each ornament incorporates a button which, when pressed, opens two hidden doors that reveal a miniature animated holiday scene. Secured to the top of the button is a string loop with which to hang the ornament on a Christmas tree. The bottom portion of each ornament contains a wind up musical mechanism which triggers the holiday scene inside the ornament to turn and a Christmas song to play. The ornament is available in three styles: a green ornament with a nativity scene that plays the song “Away in a Manger”; a red ornament with a train scene that plays the song “Joy to the World”; and a blue ornament with a sleigh scene that plays the song “We Wish You a Merry Christmas”.
Your samples are being returned as requested.
The applicable subheading for the music box ornament, item number 461840, will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: Music boxes.” The rate of duty will be 3.2% ad valorem.
However, heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.13.47, HTSUS, provides for “Music boxes with mechanical musical movements, presented in the immediate packaging for shipment to the ultimate purchaser, and each weighing not over 6 kg together with retail packaging (provided for in subheading 9208.10.00).” The subject Hidden Holiday Ornaments meet the prerequisites of this tariff provision. Accordingly, the Hidden Holiday Ornaments are entitled to beneficial treatment under HTSUS subheading 9902.13.47. The rate of duty is free. This rate only applies to articles entered on or before December 31, 2009.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division