The tariff classification of a plastic piggy bank from India

N288041 August 2, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Lis Figueras Caribbean Retail Ventures Inc. #14 Gautier Benitez Rd Caguas, PR 00725 RE: The tariff classification of a plastic piggy bank from India Dear Ms. Figueras: In your letter dated July 17, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a plastic piggy bank. It is made of pink polystyrene (PS) plastic material and is in the shape and the appearance of a pig. The item measures approximately 8.5” x 5.5” x 5” in height. There is a slotted aperture on the top of the item that measures approximately 1” in length and is designed for the purpose of depositing coins into the bank. The front of the bank is designed in the appearance of the pig’s face with molded ears, eyes, snout (including two nostrils) and mouth. The item is of the class or kind of merchandise that is principally used around the home for the utilitarian purpose of storing coins. The applicable subheading for the Piggy 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. 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”. . 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. 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