The product referred to as "Moon Music Box, Art. 17476" is a composite product, consisting of - a musical toy device in the shape of a crescent moon, - consisting of a music box that is pulled up over a cord and plays a repeating melody, --- at the end of the cord with a softly filled star made of textile material, - embedded in a softly filled crescent moon (approx. 18 cm high) made of textile material, - with a textile hanging loop at the upper end, - a toy animal in the form of a Elephants (approx. 12 cm long), - made of softly filled textile materials, - provided with embroidered eyes and mouth as well as a cap, - sewn in a lying position on the lower part of the crescent, - serves for playful entertainment. With regard to the importance for the use, the musical toy device is to be regarded as imparting character. The goods are presented on a colorfully printed cardboard card. Such products are classified under tariff law as "musical toy devices, not handcrafted from wood".
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[1][1]. DEBTI45669/21-1#754198