816190 81 Ruling REVOKED

The tariff classification of a Mickey Mouse bank from China.

Issued October 31, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0020

Headings: 9503

Product description

You are requesting the tariff classification of an item, referred to in your ruling request as the Mickey Bank. The item, shown in your letter as style number 33693, is a plastic representation of the Mickey Mouse character. The item which is approximately 9-1/2 inches tall is a functional bank, however the play value as well as the comical value of the Mickey Mouse character would make this item a toy for tariff classification purposes. Sample is being returned to you, as requested.

CBP rationale

The applicable subheading for the Mickey Mouse bank will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;.

Full text

NY 816190 October 31, 1995 CLA-2-95:R:N7:224 816190 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Cindy Hazlett Applause, Inc. 6101 Variel Ave. Woodland Hills, CA 91367 RE: The tariff classification of a Mickey Mouse bank from China. Dear Ms. Hazlett: In your letter dated October 20, 1995, you requested a tariff classification ruling. You are requesting the tariff classification of an item, referred to in your ruling request as the Mickey Bank. The item, shown in your letter as style number 33693, is a plastic representation of the Mickey Mouse character. The item which is approximately 9-1/2 inches tall is a functional bank, however the play value as well as the comical value of the Mickey Mouse character would make this item a toy for tariff classification purposes. Sample is being returned to you, as requested. The applicable subheading for the Mickey Mouse bank will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof (con.): Other...Toys not having a spring mechanism: Other". 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 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 Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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