NY C86364

April 30, 1998

CLA-2-92:RR:NC:2:227 C86364

CATEGORY: Classification

TARIFF NO.: 9208.10.0000

Mr. William A. Vollmerhausen

Kmart Corporation

3100 West Big Beaver Rd.

Troy, MI 48084-3163

RE: The tariff classification of a music box and glass paper

weight from Taiwan.

Dear Mr. Vollmerhausen:

In your letter dated April 2, 1998, you requested a tariff

classification ruling.

The samples submitted consist of the following articles:

a) a waterglobe-shape music box, item number 04-24-88,

which measures approximately 5 1/2 inches high with a

base diameter of 4 1/4 inches. It features a water-

filled glass globe which contains zebra-like

figurines affixed to a plastic-like base decorated

with various kinds of animals in a jungle-like

setting. It also possesses a windup musical

mechanism situated at the bottom of the base which,

when activated, plays the melody "If We Could Talk to

the Animals."

b) a globe-shape glass paper weight with flat base, item

number 1518C, which measures about 2 1/4 inches high

and contains marine-like creatures and plants.

The applicable subheading for the waterglobe-shape music box

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.

Your inquiry does not provide enough information for us to

give a classification ruling on the glass paper weight. Your

request for a classification ruling should include the following:

a) the unit value of this item (the price which it is

sold by the foreign firm to the American importer).

b) Are the creatures and plants within the glass globe

also made of glass?

c) Are the creatures and plants inserted into the glass

mold prior to solidification?

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 212-466-5794.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division