The tariff classification of a music box from China.

NY G86876 February 28, 2001 CLA-2-92:RR:NC:2:227 G86876 CATEGORY: Classification TARIFF NO.: 9208.10.0000 Mr. Khem Lall Federated Merchandise Group 11 Penn Plaza, 6th Floor New York, NY 10001 RE: The tariff classification of a music box from China. Dear Mr. Lall: In your letter received in this office on February 9, 2001, you requested a tariff classification ruling. The sample submitted is a ball-shaped music box, item number MSBLB87623, that is composed of silver-plated stainless steel. Its exterior is decorated with motifs of snowflake-like cutouts, in addition to varied-colored glass beads embedded in its surface. It possesses a top metal key that turns to activate the incorporated windup musical movement which plays the melody of “Silent Night.” There is also a textile loop, affixed to the metal key, to hang this article on the tree. Although this item, which is sold during the festive season, plays a Christmas melody, it is nevertheless specifically provided for as a music box. The applicable subheading for this music box will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. The rate of duty will be 3.2 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division