CLA-2-92:RR:NC:2:227 D84680
Ms. Tammy Hsing
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101
RE: The tariff classification of a music box from China.
Dear Ms. Hsing:
In your letter dated November 6, 1998, you requested a
tariff classification ruling.
The sample submitted is a baby's plastic music box, known as
Dream Tunes (item number 02356), which features a scalloped dish-shaped top portion, measuring approximately 10 1/2 inches in
diameter, that is affixed to a base containing the musical
mechanism. The dish-like section possesses, on the frontal
exterior, comical celestial-shaped motifs in relief and, at the
midsection, a clear cylindrical-shaped holder that contains
various amusing astral-shaped figures and dreamscape motifs.
When the dish is wound, it then activates the musical mechanism
to play the melody "Twinkle, Twinkle Little Star," while
simultaneously the dish rotates and the astral and dream-like
images are projected onto the wall via the built-in light
mechanism. Further, there is a clamp-like device, attached to
the bottom portion of the base, that is designed to be affixed to
wood or metal cribs.
The applicable subheading for this music box will be
9208.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for 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 George
Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division