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815177 81 Ruling Active

The tariff classification of a child's ceramic bank from China.

Issued October 26, 1995 by U.S. Customs and Border Protection.

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81 815177 (October 26, 1995)

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

" It is noted that there is a coin slot situated at the top of the bucket and a rubber plug, located at the bucket's bottom, which can be removed in order to withdraw the coins. It is stated that this item will be marketed as a child's bank to "teach kids to save."

CBP rationale

The applicable subheading for the "Ceramic Dalmation Bank" will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles other than of porcelain or china.

Full text

NY 815177 October 26, 1995 CLA-2-69:R:N4:227 815177 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Ms. Caroline M. Shaffer Fritz Companies, Inc. 550-1 Eccles Avenue So. San Francisco, CA 94080 RE: The tariff classification of a child's ceramic bank from China. Dear Ms. Shaffer: In your letter dated September 25, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is the "Ceramic Dalmation Bank" which depicts a ceramic figurine of a dalmation dog in a red bucket which is embossed, along its front portion, with the characters of "K9FD." It is noted that there is a coin slot situated at the top of the bucket and a rubber plug, located at the bucket's bottom, which can be removed in order to withdraw the coins. It is stated that this item will be marketed as a child's bank to "teach kids to save." The applicable subheading for the "Ceramic Dalmation Bank" will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles other than of porcelain or china. The rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter 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 George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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