CLA-2-92:OT:RR:NC:N4:428
Ms. Ann Lawrence
Cracker Barrel Old Country Store
900 Hutchinson Place
Lebanon, TN 37090
RE: The tariff classification of music boxes from China.
Dear Ms. Lawrence:
In your letter dated June 16, 2009, you requested a tariff classification ruling.
You have submitted samples of two music boxes as follows:
Inspirational Guardian Angel Musical Curio consists of a rectangular silver colored wooden frame measuring 6½ inches by 5 inches by ¾ inch, with a clear glass front. Underneath the glass is a sheet of white cardboard which depicts an inspirational verse in silver. Attached to the back of the frame is a rectangular shaped box measuring 5 inches by 3½ inches by ¾ inch, which houses a miniature glass depiction of an angel that is visible through the glass by means of a 1½ inch-square cutout in the cardboard. Also incorporated in the box is a wind-up musical mechanism which, when activated, plays the tune “Wind Beneath My Wings.” Attached to the back of the box is a metal loop for hanging and a hinged stand.
Inspirational Cross Musical Curio consists of a rectangular silver colored wooden frame measuring 6½ inches by 5 inches by ¾ inch, with a clear glass front. Underneath the glass is a sheet of white cardboard which depicts an inspirational verse in silver. Attached to the back of the frame is a rectangular shaped box measuring 5 inches by 3½ inches by ¾ inch, which houses a miniature glass depiction of a cross that is visible through the glass by means of a 1½ inch-square cutout in the cardboard. Also incorporated in the box also is a wind-up musical mechanism which, when activated, plays the tune “Amazing Grace.” Attached to the back of the box is a metal loop for hanging and a hinged stand.
The applicable subheading for the music boxes 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