The tariff classification of a toy bank from China

NY 812038 July 25, 1995 CLA-2-95:S:N:N7:225 812038 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Richard Miller Recoton Corporation 2950 Lake Emma Road Lake Mary, Florida 32746 RE: The tariff classification of a toy bank from China Dear Mr. Miller: In your letter dated June 26, 1995, you requested a tariff classification ruling. A sample of the "Bank Teller", product number SV-602F, was submitted with your inquiry. The item measures 11 1/2 inches in height and 6 inches in width. Constructed of plastic, with a built in handle, the "Bank Teller" resembles an ATM (Automated Teller Machine). The article operates on two "C" size batteries. Several slots, located under a display screen, are designed to accept coins of various denominations. The machine maintains a running balance of coin deposits and withdrawals. A security card may be inserted by the child to access their account. The toy bank contains an electronic calculator to permit the child to estimate projected savings and reconcile debts. Additional features include an LCD clock and date display. Classification is based upon the General Rules of Interpretation. The "Bank Teller" is considered a composite good for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The essential character of the subject article is imparted by the toy bank. The calculator and LCD clock are features which simply serve to enhance the use of the bank. Your sample is being returned as requested. The applicable subheading for the "Bank Teller", item #SV-602F, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport