The tariff classification of candy dispenser banks from China

NY K84089 April 12, 2004 CLA-2-76:RR:NC:N1:113 K84089 CATEGORY: Classification TARIFF NO.: 7615.19.9000; 7907.00.1000 Mr. Michael Copelin Wal Mart Stores, Inc. 601 N. Walton Bentonville, AK 72716-0410 RE: The tariff classification of candy dispenser banks from China Dear Mr. Copelin: In your letter dated March 8, 2004, you requested a tariff classification ruling. The samples you submitted are two styles of candy dispenser banks. Item number MZBNK402 is predominantly constructed of aluminum and has a Coca-Cola motif. Item number TSBNK403B is predominantly made of a zinc alloy, and features a Care Bear theme. Both are designed to accept coins and release candy. In your letter, you suggest classification of these two articles under tariff number 9503.90.0080, which provides for other toys. In our opinion, these two candy dispenser banks are not designed to amuse. Rather, they possess two functional purposes. One is as a food storage container, and the other is as a bank. The applicable subheading for the aluminum candy dispenser bank will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other, other. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the zinc alloy candy dispenser bank will be 7907.00.1000, Harmonized Tariff of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The rate of duty will be 3.1 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division