CLA-2-70:RR:NC:2:226 A89595
Ms. Majorie M. Shostak
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Suite 1200
Los Angeles, CA 90071-3329
RE: The tariff classification of two decorative glass/trinket boxes from
China and/or Korea
Dear Ms. Shostak:
In your letter dated November 6, 1996, on behalf of your client, Joan Baker
Designs, Inc., you requested a tariff classification ruling regarding two glass
music boxes. Two representative samples were submitted and will be returned as
requested.
Item #10251 and item #10227 are decorative glass boxes. Both items have
glass sides, a hand painted glass hinged lid and a mirrored bottom. The edges
of the boxes are framed with brass channeling. There are four rounded brass
feet on each corner of the bases. These boxes feature two compartments; one
which holds trinkets and another which houses mechanical musical movements. The
musical movement is automatically activated and plays tunes once the lid is
lifted. On the base of each article is a wind-up mechanism which powers the
movement.
Articles which incorporate a musical mechanism but which
are utilitarian in function are not regarded as musical boxes within the meaning
of heading 9208. These articles are classified as the corresponding articles
not incorporating such modules.
These boxes function primarily as utilitarian articles; they hold jewelry
and other assorted articles. While these boxes house musical movements, which
provide minimal entertainment, such entertainment is incidental to its primary
function as a holder of articles. Without the musical movements being in
motion, the subject article functions perfectly as a jewelry/trinket box.
The glass, which comprises the largest portion of the product's area,
represents the essential character of the box.
The applicable subheading for the decorative glass/trinket boxes will be
7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which
provides for glassware of a kind used for table, kitchen, office, indoor
decoration or similar purposes...: other glassware: other: other: other: other:
valued over $5 each. The rate of duty will be 7.2 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 Jacob Bunin at 212-466-5796.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division