The tariff classification of a plastic piggy bank from China

N100975 May 12, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Joann Mosqueda Ja-Ru Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a plastic piggy bank from China Dear Ms. Mosqueda: In your letter dated March 31, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Piggy Bank, Item Number 5472. It appears to be constructed of a plastic material that is blue in color and is transparent. It measures approximately 7”L x 4¼”W x 4¾”H. There is a slotted aperture on the top of the piggy bank for depositing coins and a removable plug on the bottom for withdrawing coins. Two eyes made of paper are attached to the face at the front of the piggy bank and the nose is a part of the overall mold of the item. You have stated that the principal use of this item is as a toy. However, it is the opinion of this office that this item is not principally designed for amusement but is of the class or kind of merchandise that is principally used around the home for the utilitarian purpose of storing coins. The applicable subheading for Item Number 5472 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division