The tariff classification of plastic money counter jugs from China
Issued January 29, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item identified as a Deluxe Money Jug and Money Jug Jr. This item is comprised of two round jugs that are each made of plastic and each is intended to function as a child’s money bank. The larger jug measures 8.25” in diameter and is 11” high. The smaller jug measures 3.5” in diameter and is 6” high. The smaller jug will be packaged inside the larger jug when imported and when sold but each will be used separately. Each of the two jugs has a removable cap that contains a battery operated money counter (batteries not included) and a Liquid Crystal Display (LCD) screen that reflects the total of the money placed in the jar. The cap on the larger jug has two slots; one labeled coins and one labeled bills. That cap also has four buttons; one labeled $1, one labeled $5, one labeled $10 and one labeled $20. When a bill is inserted into the bill slot, the button with the corresponding value must be pressed to add that denomination to the total on the LCD screen. The cap on the smaller jug has only one slot, labeled coins, and does not accept bills. You have stated that this item is being marketed and sold as a toy. However, this item would not be correctly classified as a toy in Chapter 95, as its primary purpose is not to provide a source of amusement. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The jugs can be used to hold money even if batteries were not inserted into the caps and the counters were not functioning. Therefore, it is the opinion of this office that the plastic jugs provide this item with the essential character within the meaning of GRI 3(b).
Full text
N021529 January 29, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Brian R Vines Summit Products, LLC 7299 Gadsden Hwy Trussville, AL 35173 RE: The tariff classification of plastic money counter jugs from China Dear Mr. Vines: In your letter dated January 4, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Deluxe Money Jug and Money Jug Jr. This item is comprised of two round jugs that are each made of plastic and each is intended to function as a child’s money bank. The larger jug measures 8.25” in diameter and is 11” high. The smaller jug measures 3.5” in diameter and is 6” high. The smaller jug will be packaged inside the larger jug when imported and when sold but each will be used separately. Each of the two jugs has a removable cap that contains a battery operated money counter (batteries not included) and a Liquid Crystal Display (LCD) screen that reflects the total of the money placed in the jar. The cap on the larger jug has two slots; one labeled coins and one labeled bills. That cap also has four buttons; one labeled $1, one labeled $5, one labeled $10 and one labeled $20. When a bill is inserted into the bill slot, the button with the corresponding value must be pressed to add that denomination to the total on the LCD screen. The cap on the smaller jug has only one slot, labeled coins, and does not accept bills. You have stated that this item is being marketed and sold as a toy. However, this item would not be correctly classified as a toy in Chapter 95, as its primary purpose is not to provide a source of amusement. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The jugs can be used to hold money even if batteries were not inserted into the caps and the counters were not functioning. Therefore, it is the opinion of this office that the plastic jugs provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Deluxe Money Jug and Money Jug Jr. will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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