CLA-2-69:OT:RR:NC:N4:428
Mr. Peter Pennesi
V. Alexander & Company, Inc.
6555 Quince Road
Suite 201
Memphis, TN 38119
RE: The tariff classification of a music box ornament from China.
Dear Mr. Pennesi:
In your letter dated April 16, 2010, on behalf of Mr. Christmas, Inc., you requested a tariff classification ruling.
The submitted sample is a porcelain music box Christmas ornament, item number 16571. The item depicts a figurine of Santa measuring approximately 5 inches in height and 3 inches across its base diameter, with a loop of gold-colored cord attached to the top, and separated across the middle into two parts that are connected with a hinge and a latch closure. The upper portion flips open to reveal a miniature holiday scene. The bottom portion contains a wind-up musical mechanism with a bottom key, which when wound, activates the melody “God Rest Ye Merry Gentlemen” while the holiday scene rotates.
Your sample is being returned as requested.
In your letter you state that in your opinion the essential character of the article is that of a Christmas ornament, and that the music box is an ancillary feature. You suggest classification under subheading 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 jokes; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” However, Headquarters has previously ruled that when the term “festive article” in heading 9505 is compared to the term “music box” in heading 9208, the latter is more specific for tariff purposes. See Headquarters Ruling Letter 962597.
The applicable subheading for the porcelain music box Christmas ornament, item number 16571, will be 9208.10.0000, 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