CLA-2-92:OT:RR:NC:N4:428
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Rd.
West Chester, OH 45069
RE: The tariff classification of a mini song book gift card holder from China.
Dear Ms. Watson:
In your letter dated June 1, 2009, on behalf of HSN Improvements, you requested a tariff classification ruling.
The submitted sample is identified as a mini song book gift card holder, item number 350737. The item is shaped like a book and measures 3 ¾” x 2 ¾” x 1”. The exterior of the “book” is covered with red plastic sheeting and the edges of the “pages” are trimmed with imitation gold. The “spine” has gold lettering which reads “We Wish You a Merry Christmas.” The same wording also appears on the cover, below a winter scene. The cover is secured with a snap tab closure. Opening the cover reveals a detailed winter scene containing miniature figurines. At the center of the scene is a Christmas tree which is surrounded by figurines depicting horses and buggies. A windup musical mechanism is incorporated into the “book”, which when wound activates the tune “We Wish You a Merry Christmas” while the horse and buggy figurines rotate around the tree. The inside of the cover has a slot for the insertion of a gift card and is printed with “To”, “From”, and “Amount.” Attached to the “book” is a loop made of textile ribbon.
You indicate that the mini song book gift card holder will only be imported and advertised for the Christmas season. Although this item, which is sold during the festive season, plays a Christmas melody, it is nevertheless specifically provided for as a music box.
Your sample is being returned as requested.
The applicable subheading for the mini song book gift card holder, item number 350737, 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.
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