The tariff classification of a plastic coin bottle bank from India

N273142 March 18, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Sidney Goodman Cass Street Group, LLLP 3413 Larga Cir. San Diego, CA 92110 RE: The tariff classification of a plastic coin bottle bank from India Dear Mr. Goodman: In your letter dated February 16, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a baby bottle bank. This item is designed in the shape and form of a baby bottle and is made of plastic material. It has a fake nipple closure at the top which has a coin slot on the side. A hole is drilled in the bottom so that the bank cannot hold liquid. The bottle banks are sold in bulk, 200 per box with no retail packaging, to Pregnancy Care Centers, which in turn distribute them in bulk to churches that give the items to their parishioners. The bottle banks are taken home from church by parishioners that are interested in donating money to the Pregnacy Care Centers. In 30-60 days they are returned to the churches filled with coins and bills and in turn they are retrieved by the Pregnacy Care Centers where the money is taken out of the banks and used to fund their non-profit operations. The applicable subheading for the baby bottle 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/. Articles classifiable under subheading 3924.90.5650, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 gary.kalus@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division