N239006 N2 Ruling Active

The tariff classification of an animated coin bank from China

Issued March 11, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The toy bank consists of an animated dog with googly eyes and a gaping mouth with tongue drooping sitting inside a doggy house. In front of the dog on the ground is a red food dish. Placing coins in the dish activates the dog, causing it to place its head in the bowl and move it around in a manner to appear that the dog is eating the “food.” While the dog is “eating,” the bowl tilts slightly causing the coins to disappear into the receptacle underneath. The toy bank is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “PS Animated Coin Bank” dog and doggy house design 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

N239006 March 11, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an animated coin bank from China Dear Ms. Liu: In your letter dated February 21, 2013, you requested a tariff classification ruling. A sample of an item identified as the “PS Animated Coin Bank,” Atico item number A029NA00674, was received with your inquiry. The toy bank consists of an animated dog with googly eyes and a gaping mouth with tongue drooping sitting inside a doggy house. In front of the dog on the ground is a red food dish. Placing coins in the dish activates the dog, causing it to place its head in the bowl and move it around in a manner to appear that the dog is eating the “food.” While the dog is “eating,” the bowl tilts slightly causing the coins to disappear into the receptacle underneath. The toy bank is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “PS Animated Coin Bank” dog and doggy house design 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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