CLA-2-92:RR:NC:2:227 F82951
Mr. Paul J. McDevitt, Jr.
Princess House
470 Myles Standish Blvd.
Taunton, MA 02780
RE: The tariff classification of certain articles in a winter scene setting from China.
Dear Mr. McDevitt:
In your letter dated February 7, 2000, you requested a tariff classification ruling.
The articles in question are described as follows:
1) Item #0674 is identified as “Frosty Friends Musical Keepsake”. It consists of a wind-up musical movement and two figurines depicting children ice skating on a pond in front of a decorated Christmas tree. When the musical movement is activated it plays “We Wish You a Merry Christmas” and moves the figurines around the pond.
2) Item #0720 is identified as “Frosty and Friends Pillar Holder”. It consists of three figurines depicting children holding hands forming a circle. The circle formed will hold a pillar candle. You indicate that a candle will not be imported with the item.
You maintain that both items are classifiable in subheading 9505.10.2500, HTS, as
Christmas festival articles. However, we disagree.
It is our position that the figurines and Christmas tree of item #0674 are solely that of design and appearance and are subordinate and incidental to the function of the music box, thereby precluding classification in heading 9505, HTS.
As the figurines of item #0720 are not designed with any motif that is associated with Christmas festivities, the item cannot be classified in heading 9505, HTS.
The applicable subheading for the item #0674, Frosty Friends Musical Keepsake, will be 9208.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for music boxes. The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the item #0720, Frosty and Friends Pillar Holder, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings. The duty rate will 6 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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division