CLA-2 CO:R:C:M 088840 NLP
Mr. Ray Schug
Cuckoo Clock Mfg. Co., Inc.
32 West 25th Street
New York, NY 10010
RE: Antimony musical jewelry boxes
Dear Mr. Schug:
We have been asked to reconsider the tariff classification
of various models of antimony musical jewelry boxes, imported
from Japan, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
In pre-entry classification ruling (PC) 859075, various
musical jewelry boxes made of antimony were classified in
subheading 8306.29.00, HTSUSA, which provides for statuettes and
other ornaments of base metal, other. On February 27, 1991, you
requested a reconsideration of the classification of these
boxes.
NY 860974, dated March 11, 1991, reconsidered the
classification of the antimony musical jewelry boxes. This
ruling held that many of the boxes have a definite utilitarian
value and are classifiable in subheading 8110.00.00, HTSUSA,
which provides for antimony and articles thereof. However, since
some of the boxes have only limited utility, the reconsideration
of their classifications was submitted to our office. The boxes
at issue are the following: 3982, 3983, 3984, J-03, J-41, M-02,
M-89, M-98, J-04 and M-26. Five models, which are illustrative
of all the boxes at issue, were submitted for our examination.
Model M-26 is a heart shaped box made of antimony. When
open, the box has a small storage space measuring approximately
2-1/4 inches in width and 1-7/8 inches in length. The musical
movement is located on the underside of the top of the box. It
measures approximately 1-1/2 inches in width and 1-1/4 inches in
length. When the box is closed the musical movement protrudes
into the storage space.
Model J-03 is a heart shaped box made of antimony. When
open, the box has a small storage space measuring approximately
2-1/4 inches in width and 1-7/8 inches in length. The musical
movement is on the underside of the top of the box and measures
approximately 1-1/2 inches in width and 1-1/8 inches in length.
When the box is closed the musical movement protrudes into the
storage space.
Model 3982 is also a heart shaped antimony jewelry box. The
musical movement is built into the storage area of the box and
measures approximately 3 inches in width and 1-3/4 inches in
length. The open storage space measures approximately 7/8 of an
inch in length and 2 inches in width from the widest point.
Model M-02 is an oval shaped box made of antimony. The
musical movement is built into the storage area of the box and
measures approximately 2-3/8 inches in width and 2-3/8 inches in
length. The open storage space measures approximately 7/8 of an
inch in width at its widest point and 1-3/4 inches in length.
Model J-04 is a box shaped like a miniature piano and is
also made of antimony. The musical movement is built into the
storage space and measures approximately 2 inches in width and 2-
5/8 inches in length. The empty storage space measures
approximately 1-3/8 inches in width at the widest point and 1-3/4
inches in length at the longest point.
ISSUE:
Are the antimony musical jewelry boxes classifiable in
subheading 8306.29.00, HTSUSA, or in subheading 8110.00.00,
HTSUSA.
LAW AND ANALYSIS:
Heading 9208 includes, inter alia, music boxes. The
Explanatory Notes to Heading 9208, HTSUSA, state that:
[a]rticles which incorporate a musical mechanism but
which are essentially utilitarian or ornamental in
function (for example, clocks, miniature wooden
furniture, glass vases containing artificial flowers,
ceramic figurines) are not regarded as musical boxes
within the meaning of this heading. These articles are
classified in the same headings as the corresponding
articles not incorporating a musical mechanism."
The boxes at issue are essentially utilitarian or ornamental in
function. Therefore, they are not classifiable as music boxes in
Heading 9208, HTSUSA.
Heading 8306, HTSUSA, provides for, inter alia, statuettes
and other ornaments, of base metal. The Explanatory Notes to
Heading 8306, HTSUSA, state the following:
This group comprises a wide range of ornaments of base
metal (whether or not incorporating subsidiary non-
metallic parts) of a kind designed essentially for
decoration, e.g., in homes, offices, assembly rooms,
churches, gardens.
* * * * * * * *
...[I]f the usefulness of the article is clearly
subordinate to its ornamental or fancy character, it
should be classified in this group, for example, trays
so heavily embossed that their usefulness is virtually
nullified; ornaments incorporating a purely incidental
tray or container usable as a trinket dish or ash-tray.
Headquarter's Ruling Letter 084124 classified a silver-
plated train bank in subheading 8306.21.00, HTSUSA. This ruling
stated in part that: "it is the opinion of this office that the
train banks are clearly to be used for their ornamental purpose
rather than their utilitarian purpose of saving coins...."
Models M-02, 3982 and J-042 have the musical movements
built into most of the area which, in a plain box, would be used
for storage of jewelry. Each box does have a small amount of
space remaining. However, this space is of limited use for
storage purposes. As a result, it is our position that these
boxes are used for their ornamental purposes rather than their
utilitarian purposes of storage. These boxes would be akin to
containers usable as trinket dishes and would be classifiable in
subheading 8306.29.00, HTSUSA.
Models J-03 and M-26, when open, have more usable space than
the above three models. However, these boxes have musical
movements that protrude into the storage space when the boxes are
closed. Therefore, when the boxes are closed it would be
difficult to fit more than a small piece of jewelry. Thus, the
usefulness of these boxes is very limited and would be
subordinate to the boxes' ornamental character. Thus, these
boxes would also be classifiable in subheading 8306.29.00.
HOLDING:
The boxes at issue in NY 860974 are classifiable in
subheading 8306.29.00, HTSUSA, which provides for statuettes and
other ornaments of base metal, other. The rate of duty is 5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division