The tariff classification of a piano-shaped plastic storage box from Taiwan.

NY G86526 February 20, 2001 CLA-2-39:RR:NC:SP:222 G86526 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 4820.10.2020; 4911.91.2040; 9609.10.0000 Mr. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd., Suite 1000 Glendale, CA 91203 RE: The tariff classification of a piano-shaped plastic storage box from Taiwan. Dear Mr. Wang: In your letter dated January 3, 2001, you requested a tariff classification ruling. The submitted sample is a plastic storage box in the shape of a Baby Grand style piano. It is identified as Princess Pop Piano Box with stationery. The top of the piano opens as a storage area for two mini pencils, memo pad and stickers. The bottom of the box has a drawer that pulls out for storing small items. A small plastic music book is placed above the keys on the piano. When the keys are pressed a musical sound is released from the musical movement. This item is excluded from classification as a toy because it is not designed for amusement. This type of box is of a kind used in the home as a trinket box. The box with its contents is not considered a set for tariff purposes, therefore, each item will be classified separately. The sample is returned as requested. The applicable subheading for the plastic trinket box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the paper stickers will be 4911.91.2040, HTS, which provides for printed pictures, designs or photographs…lithographs on paper not over 0.51 mm in thickness. The rate of duty will be 4 cents per kg. The applicable subheading for the note pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper or paperboard. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the pencil will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14 cents per gross plus 4.3 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division