The tariff classification of terra cotta ceramic banks from China.

N241307 May 14, 2013 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Heather Creegan Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of terra cotta ceramic banks from China. Dear Ms. Creegan: In your letter dated April 12, 2013, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is item number 924541, which are banks shaped and decorated to resemble a football and a basketball. Samples of the banks were submitted with your ruling request and will be returned to you. The football bank measures approximately 6.75 inches wide by 5 inches wide by 4.5 inches wide at its widest points, while the basketball bank measures approximately 6 inches long by 6.5 inches wide by 5.5 inches high at its widest points. Both banks have a flat base for placement on a surface, and feature a money slot on the back of the ball and an opening on the bottom, plugged by a rubber/plastic cap, for removal of the stored money. You state that the banks are made of terra cotta ceramic. The applicable subheading for the football and basketball terra cotta ceramic banks, item number 924541, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ceramic tableware…other household articles and toilet articles, other than of porcelain or china: Other.” The general rate of duty will be 6 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division