The tariff classification of a plastic mirror and a paperboard musical bank from China

N236900 January 30, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 4823.90.6700 Ms. Francene Hinds JAV International Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a plastic mirror and a paperboard musical bank from China Dear Ms. Hinds: In your letter dated December 21, 2012, on behalf of M.Z. Berger & Co., you requested a tariff classification ruling. The two submitted samples are identified as follows: Princess Mirror Wall Art – This item is a framed mirror with a reflective surface made of polyethylene (PE) plastic material. The frame is made of medium density fiberboard (MDF) and measures approximately 6” by 6” by ¾” in depth. Projecting from the lower section of the front surface of the frame are three hanging posts that are situated consecutively across that lower section. Each post has a heart shaped knob at the end. Across the bottom section of the reflecting area of the mirror are illustrations of three female Disney Princess characters. The back of the item features two vertically-placed strip magnets and two hanging hooks above the strips. Princess Musical Motion Bank – This item is a circular shaped bank that measures approximately 5¾”in diameter along its front and posterior portions and 2¼” in depth.  It is constructed with paperboard and is covered on the front with a transparent plastic sheet that secures a thin Cinderella-like Disney character marionette in front of a castle with depictions of Disney characters Belle and Rapunzel.  The word “Princess” is written on the front of the bank.  It also features a posterior windup and coin insert musical mechanism which, when activated, plays the melody “A Dream is a Wish your Heart Makes” while the Cinderella-like marionette dances.  The coin slot is located on the top left side of the bank.  There is a rubber plug on the back which can be removed in order to extract the coins.  It is noted that the bank has two small metal knob-like supports for standing purposes. The applicable subheading for the “Princess Mirror Wall Art” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the “Princess Musical Motion Bank” will be 4823.90.6700, HTSUS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other: other: of coated paper or paperboard: other.  The rate of duty will be free. 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