I89261 I8 Ruling Active

The tariff classification of a Tubby Piggy Bank, item 931248, from China.

Issued December 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a SSP Tubby Piggy Bank, designated as item number 931248. The piggy bank is composed of acrylic plush fabric, polyester fiber stuffing, a musical mechanism and plastic accessories. The product requires batteries for the operation of the mechanism that controls the pig sound effect. The item is a functional bank, but more importantly, it is an amusing depiction of a pig that makes a pig sound when money is deposited into it. The Tubby Piggy Bank will be classified in Chapter 95 of the HTSUSA as other toys representing animals. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Tubby Piggy Bank, item 931248, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other.

Full text

NY I89261 December 16, 2002 CLA-2-95:RR:NC:2:224 I89261 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Tubby Piggy Bank, item 931248, from China. Dear Mr. Stinson: In your letter dated December 6, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a SSP Tubby Piggy Bank, designated as item number 931248. The piggy bank is composed of acrylic plush fabric, polyester fiber stuffing, a musical mechanism and plastic accessories. The product requires batteries for the operation of the mechanism that controls the pig sound effect. The item is a functional bank, but more importantly, it is an amusing depiction of a pig that makes a pig sound when money is deposited into it. The Tubby Piggy Bank will be classified in Chapter 95 of the HTSUSA as other toys representing animals. The sample will be returned, as requested by your office. The applicable subheading for the Tubby Piggy Bank, item 931248, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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