The tariff classification of a plastic coin bottle bank from India Mr. Sidney GoodmanCass Street Group, LLLP3413 Larga CircleSan Diego, CA 92110

N278751 September 26, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 RE: The tariff classification of a plastic coin bottle bank from India Mr. Sidney Goodman Cass Street Group, LLLP 3413 Larga Circle San Diego, CA 92110 Dear Mr. Goodman: In your letter dated August 18, 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 cap that has an upward extension that is in the shape and form of a feeding nipple. However, this is not a genuine nipple as this fake nipple and cap are one molded piece of hard plastic and liquid cannot be sucked through it. There is a coin slot on one side of the fake nipple. You had previously been issued New York Ruling N273142 dated March 18, 2016 for a similar product. However, since that time the threading on the bottle and cap have been modified and are unique so that no commercially available cap or nipple can be used with this bottle. Therefore, whereas the item that was the subject of N273142 had a hole drilled in the bottom so that the bottle bank could not hold liquid, based on the fact that the instant item has threading at the neck of the item that cannot mate with a genuine nipple cap combination, this instant item will not have a hole drilled at the bottom because there is no way in which it could be used as an actual baby bottle. Based on the configuration of the threading, when the fake nipple cap is screwed on, the coin slot will always face the front. There is a label on the front of the bottle bank on which the words “God’s Gift is printed with an illustration of a baby with a pacifier in his or her mouth. 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 Pregnancy 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 Pregnancy 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division