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N202159 N2 Ruling Active

The tariff classification of the “Desktop ATM Bank” from China

Issued February 17, 2012 by U.S. Customs and Border Protection.

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N2 N202159 (February 17, 2012)

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

A sample of the Zillionz Jr. “Desktop ATM Bank” was submitted with your inquiry. The toy bank, which measures approximately 9” in height, is a brightly colored toy replica of an ATM machine. It allows children to deposit and withdraw real money while keeping track of the balance. A miniature toy ATM card is used to activate the item and access the account balance, as long as the correct personalized 3-digit code is entered. Various sound effects are emitted while performing the various functions of the item. The item’s appearance, construction and limited functionality makes it distinguishable as a toy. The “Desktop ATM Bank” is principally designed for the amusement of children 4 years of age and older as it allows children to have fun learning to save money while simulating the adult activity of using an ATM.

CBP rationale

The applicable subheading for the Zillionz Jr. “Desktop ATM Bank” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N202159 February 17, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Ave. South Birmingham, AL 35205 RE: The tariff classification of the “Desktop ATM Bank” from China Dear Ms. Sudsinsunthorn: In your letter received January 31, 2012, you requested a tariff classification ruling. A sample of the Zillionz Jr. “Desktop ATM Bank” was submitted with your inquiry. The toy bank, which measures approximately 9” in height, is a brightly colored toy replica of an ATM machine. It allows children to deposit and withdraw real money while keeping track of the balance. A miniature toy ATM card is used to activate the item and access the account balance, as long as the correct personalized 3-digit code is entered. Various sound effects are emitted while performing the various functions of the item. The item’s appearance, construction and limited functionality makes it distinguishable as a toy. The “Desktop ATM Bank” is principally designed for the amusement of children 4 years of age and older as it allows children to have fun learning to save money while simulating the adult activity of using an ATM. The applicable subheading for the Zillionz Jr. “Desktop ATM Bank” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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, Thomas J. Russo Director National Commodity Specialist Division

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