CLA-2-39:S:N:N3G:343 873423
Ms. Diana Lee
Tai Tung Toys, Inc.
109 Bay Street
Jersey City, NJ 07302
RE: The tariff classification of musical jewelry boxes from
China.
Dear Ms. Lee:
In your letter dated April 10, 1992, you requested a tariff
classification ruling.
The five samples, which accompanied your letter, are
plastic, wind-up, musical boxes. They are identified as:
style TT80 small music box
style TT81 big music box
style TT82 kiss doll music box
style TT83 heart music box
style TT85 piano music box
All of the music boxes are designed for jewelry storage
except style TT82, kiss doll music box, which has no function
other than providing music, while the two doll figurines rotate
on the lid of the music box.
The applicable subheading for music boxes, styles TT80,
TT81, TT83 and TT85 will be 3924.90.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
household articles of plastics: Other: Other. The rate of duty
will be 3.4 percent ad valorem.
The applicable subheading for music box, style TT82 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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport