The tariff classification of a plastic bank from China

N210385 April 11, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Alissa M. Martin Marisol International 612 Hangar Ln Nashville, TN 37217 RE: The tariff classification of a plastic bank from China Dear Ms. Martin: In your letter dated March 21, 2012, on behalf of Aim Global, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as Big Heart Bankers. This item is a children’s bank constructed of polyresin plastic material. It is designed to resemble a round tree house with a pitched roof and there are three separate slots on one side of the roof for depositing money. The slots are labeled “Save”, “Give”, and “Spend.” The front of the tree house is designed with steps that lead up to three molded doors that are also labeled “Save”, “Give” and “Spend” but the doors do not open. There are there flexible plastic pieces on the bottom of the item that can be pulled out to withdraw the deposited money. There are no other moving parts on the item. Also on the bottom of the item are the words “Big Heart Bankers Financial Literacy for Children.” The item measures approximately 7½”W x 8”H. The applicable subheading for the Big Heart Bankers bank will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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, Thomas J. Russo Director National Commodity Specialist Division