The tariff classification of a novelty pig shaped bank from China

N026154 May 14, 2008 CLA-2-95:OT:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. James T. Custer Lynden International 18303 8th Ave. South Seattle, WA 98148 RE: The tariff classification of a novelty pig shaped bank from China Dear Mr. Custer: In your letter dated April 15, 2008 you requested a tariff classification ruling on behalf of Pacific Direct Inc. The merchandise that is the subject of your ruling request is identified as a plastic pig shaped bank with no style number indicated. The bank measures 5.5 inches long x 5 inches wide x 5 inches high. The bank will contain a sound module (powered by three 1.5 volt batteries) that produces musical tones or a recorded voice when a coin is deposited into the bank. The sound module is designed to play musical tones related to the sport team’s logo that is printed on the side of the bank. A color photograph was included instead of a sample. In your ruling request you make reference to the classification decision that was rendered on a plastic bank that was classified as a household article of plastic in Chapter 39 of the HTSUS. Please note that this bank had four separate slots for depositing money thus making it more utilitarian than amusing. The applicable subheading for the novelty pig shaped bank will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. 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). Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division