The tariff classification of a ceramic bank from China.

NY I87183 October 28, 2002 CLA-2-69:RR:NC:2:227 I87183 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ceramic bank from China. Dear Ms. Fair: In your letter dated October 1, 2002, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample is a pig-shaped ceramic bank, item number 930439, that measures approximately 3 ½ inches high by 5 ¼ inches long by 4 inches wide with an exterior featuring a floral motif. It possesses a top slot for insertion of coins and a removable bottom rubber plug for withdrawing these coins. Although this ceramic article is stated to be of porcelain, it is nevertheless found upon examination not to be of porcelain. The applicable subheading for this ceramic bank will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles…other than of porcelain or china: other. The rate of duty will be 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division