CLA-2-92:OT:RR:NC:N4:428
Ms. Kristin Ruffoni
Family Dollar Services, Inc.
10401 Monroe Rd.
Matthews, NC 28105
RE: The tariff classification of a music box from China.
Dear Ms. Ruffoni:
In your letter dated May 19, 2009, you requested a tariff classification ruling.
The submitted sample is a music box identified as a “Christmas Musical Pond Decoration,” Style Number EX2006A-C, SKU Number 2900369. The item is made of poly resin and depicts a snow covered landscape that measures approximately 2 ½ inches in height by 4 inches in diameter. Affixed to the top surface of the landscape is a circular-shaped magnetized mirror measuring 3 inches in diameter, simulating an ice pond. The landscape is decorated with two Santa figurines, a snowman figurine, evergreen trees and Christmas presents. The larger of the Santa figurines is situated at the edge of the landscape, with outstretched arms, surrounded by open window and roof, and extends 3 inches vertically from the landscape. Included are two miniature poly resin magnetic snowman figurines, each measuring 1 ½ inches in height. At the bottom of the article there is a musical wind-up mechanism which, when activated, plays the melody “We Wish You a Merry Christmas.” When the snowman figurines are placed on the magnetized mirror and the music plays, the skaters dance and twirl around the ice pond to the melody.
It is your opinion that the subject article would fall under the tariff classification 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” You claim that the article is only retailed, used, and displayed during the Christmas season and that display at any other time would be aberrant. You further indicate that the article plays the melody “We Wish You a Merry Christmas”, which is associated solely with the Christmas season, and that the festive motifs of the article provide the essential character. You state that the ultimate purchaser will purchase the article for its appearance, and not its musical appeal.
However, although this item, which is sold during the festive season, plays a Christmas melody, it is nevertheless specifically provided for as a music box. Therefore, consideration of classification under subheading 9505.10.2500, HTSUS, is precluded.
Your sample is being returned as requested. It is noted that only one miniature snowman figurine sample was included with your request.
The applicable subheading for the music box, identified as a “Christmas Musical Pond Decoration,” Style Number EX2006A-C, SKU Number 2900369, will be 9208.10.0000, HTSUS, which provides for “Music boxes.” The rate of duty will be 3.2% 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/.
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