CLA-2-44:OT:RR:NC:2:230
Ms. Jacqueline Simpson
JAV International
500 Ocean Ave.
East Rockaway, NY 11518
RE: The tariff classification of a musical trinket box from China
Dear Ms. Simpson:
In your letter dated July 1, 2013, you requested a tariff classification ruling on behalf of your client, M.Z. Berger & Co., Inc. The ruling was requested on a musical trinket box. A sample was submitted for our review and will be returned to you, as requested.
The musical trinket box is oval and measures approximately 6” (l) x 4 3/4" (w) x 3 3/8” (h). It is constructed of medium density fiberboard (MDF) overlaid with decorative paper which bears an image of Disney’s Cinderella. The inside of the box is a single compartment lined with flocked paper. The box closes by means of a metal hinge and contains a mechanical music player device that is powered by a winding mechanism on the box’s back. The player is activated by opening the box lid. The interior compartment has a spring-mounted, plastic Cinderella charm that turns when the player is activated. Inside the box lid is a plastic mirror. The box can be considered a utilitarian receptacle or holder for small household items of various kinds.
The musical trinket box is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the musical trinket box is imparted by the MDF frame, which is the main structural material and allows the item to function in its intended capacity as a box. Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function are not regarded as music boxes of Heading 9208.
The applicable subheading for the musical trinket box will be 4420.90.4500, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
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/.
Importations of this product may be subject to the provisions of Title 19, Code of Federal Regulations, Section 133 if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection (CBP). If the music box is a genuine article manufactured under the authorization of the copyright holders, we recommend notifying your local CBP office prior to importation.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division