N172895 N1 Ruling Active

The tariff classification of an electronic coin bank from China

Issued July 12, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8470.29.0000

Headings: 8470

Product description

The merchandise under consideration is an electronic coin bank, which is a jar with a removable twist-off lid. The logo on the jar is titled, “Big Bucks coin-counter.” The top of the lid features a coin slot, liquid crystal display, total button and speaker, and under the lid features a sound switch, reset button, adjustment buttons, and a compartment for an “AAA” battery. A sound clip voicing one of ten “funny” phrases is emitted when coins are inserted into the lid’s coin slot. The electronic bank automatically adds the amount of coins deposited, and is able to subtract the amount of coins removed when an adjustment button under the lid is pressed by the user. The total will appear on its display. It performs the simplest form of a calculating function as guided by the Explanatory Notes to heading 8470. This item is a composite good, which imparts the essential character of a calculator.

Full text

N172895 July 12, 2011 CLA-2-84:OT:RR:NC:1:120 CATEGORY: Classification TARIFF NO.: 8470.29.0000 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 501 Esplanade #228, Redondo Beach, CA 90277 RE: The tariff classification of an electronic coin bank from China Dear Mr. Crago-Edwards: In your letter dated June 23, 2011, you requested a tariff classification ruling on behalf of your client Atico International USA, Inc. The merchandise under consideration is an electronic coin bank, which is a jar with a removable twist-off lid. The logo on the jar is titled, “Big Bucks coin-counter.” The top of the lid features a coin slot, liquid crystal display, total button and speaker, and under the lid features a sound switch, reset button, adjustment buttons, and a compartment for an “AAA” battery. A sound clip voicing one of ten “funny” phrases is emitted when coins are inserted into the lid’s coin slot. The electronic bank automatically adds the amount of coins deposited, and is able to subtract the amount of coins removed when an adjustment button under the lid is pressed by the user. The total will appear on its display. It performs the simplest form of a calculating function as guided by the Explanatory Notes to heading 8470. This item is a composite good, which imparts the essential character of a calculator. The applicable subheading for the electronic coin bank will be 8470.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other: other: electronic calculating machine. 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 Denise Faingar at (646) 733-3010. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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