CLA-2-92:OT:RR:NC:1:128
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a music box gift bag from China.
Dear Mr. Crago:
In your letter dated July 21, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a “Graduation Wind-Up Musical Gift Bag”, Item Number A086JA00422. The item is a miniature, coated-paper gift bag measuring 3.5 inches high with a flat, rectangular bottom measuring 1.5 inches by 3 inches, and two textile-cord carrying handles attached at the top. Including the carrying handles, the bag measures 6 inches in height overall. The bag is colored dark blue, and the front of the bag is printed with a graduation cap, a diploma, and the words “Top of the Class!” Attached to the bag are a bow made of blue and gold ribbons, and a miniature diploma. The bag contains a mechanical musical movement that is activated by winding a metal key, situated at the lower left side of the back of the bag, to play the melody “Pomp and Circumstance.” The back of the bag features a pocket designed to hold a gift card. The top of the bag is sealed closed.
Your sample is being returned as requested.
The applicable subheading for the “Graduation Wind-Up Musical Gift Bag”, Item Number A086JA00422, 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.” 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 “Graduation Wind-Up Musical Gift Bag”, Item Number A086JA00422, meets the prerequisites of this tariff provision. Accordingly, the “Graduation Wind-Up Musical Gift Bag” is 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