CLA-2-92:S:N:N3:227 888000
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: The tariff classification of a Santa music box from China.
Dear Ms. Webster:
In your letter dated June 25, 1993, you requested a tariff
classification ruling.
The sample submitted consists of a plastic Santa music box,
known as the "Dear Santa Please Pause Here" musical collectible
(style number 20201). It depicts Santa reading the children's note
affixed to the fireplace mantle in the living room. Its base
contains a musical mechanism which, when wound-up, plays the melody
of "Santa Claus Is Coming To Town". It also has batteries which
operate the following portions of the music box: the lights on the
tree, a glowing fireplace with a movable Santa and dog, in addition
to the children pushing the door open.
You inquire whether this merchandise should be properly
classified under heading 9208, Harmonized Tariff Schedule of the
United States (HTS), as a music box or under heading 9505, HTS, as
a festive article. While the subject item depicts a festive scene,
it is primarily marketed and utilized as a music box and,
therefore, consideration of classification under heading 9505, HTS,
is precluded.
The applicable subheading for this Santa music box, style
number 20201, 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