CLA-2-92:OT:RR:NC:1:128
Mr. Larry Ordet
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: The tariff classification of music box ornaments and gift bags from China.
Dear Mr. Ordet:
In your letter dated October 29, 2007, on behalf of QVC, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as Item Number 16989M, “Bells of Christmas Ornaments”. It consists of six music box ornaments: one each of Santa, Snowman, Nutcracker, Angel, Penguin, Tree, and six paper gift bags. The ornaments are bell shaped, measuring 4½” in height, each consisting of a transparent glass dome affixed to a porcelain base. A wind up music box that plays one song is incorporated within the base. Each ornament also contains a hand-painted porcelain figurine that turns as the music plays. A textile hanging loop is attached to the top of each ornament. The paper gift bags are flat-bottomed, each with a base measuring approximately 3” x 4” and a height of 5 ¾”. Dual textile-cord carrying handles are attached at the top. Attached to one handle is a blank gift card, and included with the gift bag is a sheet of white tissue paper. Each bag has a printed design with a traditional Christmas holiday theme. The six ornaments, six paper gift bags and tissue paper are packed for retail sale in a single box. For classification purposes, the ornaments and gift bags are not considered as sets, and are therefore separately classified.
The applicable subheading for the music box ornaments will be 9208.10.0000, HTSUS, which provides for “Music boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments: Music boxes.” The rate of duty will be 3.2% ad valorem.
However, heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.13.47, HTSUS, provides for “Music boxes with mechanical musical movements, presented in the immediate packaging for shipment to the ultimate purchaser, and each weighing not over 6 kg together with retail packaging (provided for in subheading 9208.10.00).” For purposes of this provision, the weight of the retail packaging is to be apportioned, or prorated, over the weight attributable to the individual ornaments. The music box ornaments meet the requirements of this provision and they are entitled to beneficial treatment under HTSUS subheading 9902.13.47. The rate of duty is Free. This rate only applies to articles entered on or before December 31, 2009.
The applicable subheading for the paper gift bags will be 4819.40.0040, HTSUS, which provides for “Other (than certain enumerated) sacks and bags, of paper or paperboard.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division