The tariff classification of Three Toy Coin Banks from China

N081415 November 3, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of Three Toy Coin Banks from China Dear Ms. Sudsinsunthorn: In your letter dated October 22, 2009 you requested a tariff classification ruling. In lieu of a sample, photographs of three coin banks from the Zillionz brand Boardwalk Bank collection were received with your inquiry. Each toy coin bank, which measures approximately 8” in height, is similar in appearance to vintage coin-operated fortune telling machines found at fairs and arcades. The toy coin banks emit both sound and light effects when a coin is deposited and are available in various themes. The Joke Bank contains the head of a jester and randomly plays one of 25 jokes. The Fortune Teller Bank contains Voltar who randomly reads one of 25 fortunes. The Mystic Eye Bank contains an eerie eyeball and responds with one of several humorous answers to a question posed by the user. Each of the toy coin banks are principally designed to amuse. The applicable subheading for the Joke Bank, Fortune Teller Bank and Mystic Eye 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). 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