CLA-2-92:OT:RR:NC:1:128
Ms. Bernadette Purcell
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of music boxes from China.
Dear Ms. Purcell:
In your letter dated May 13, 2008, you requested a tariff classification ruling.
The submitted samples are identified as Set of 3 Porcelain Wind-up Music Boxes, QVC Item Number H07755. The first music box is a Santa figurine which measures approximately 6 ½” in height by 5 ½” across its base diameter. He is holding a teddy bear in one hand and a candy cane in the other, and a sack of presents is lying at his feet. The second music box is a snowman figurine which measures approximately 6 ½” in height by 3 ½” across its base diameter. It is holding a broom in one hand. The third music box is a penguin figurine which measures approximately 6 ½” in height by 3 ½” across its base diameter. It is holding a wrapped present with both hands.
Each music box is separated across the middle into two parts which are connected with a hinge and a latch closure. The upper portion flips open to reveal a miniature holiday scene. The bottom portion of each music box contains a wind up musical mechanism with a bottom key that activates a Christmas melody while the holiday scene rotates. The Santa music box plays “Jingle Bells”, the snowman music box plays “Deck the Halls”, and the penguin figurine plays “Joy to the World”.
Your samples are being returned as requested.
The applicable subheading for the music boxes, identified as Set of 3 Porcelain Wind-up Music Boxes, QVC Item Number H07755, 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 Set of 3 Porcelain Wind-up Music Boxes, QVC Item Number H07755, meet the prerequisites of this tariff provision. Accordingly, the music boxes 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