The tariff classification of a plastic Solar Powered Owl Bank from China
Issued May 15, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
The submitted sample is identified as a Solar Powered Owl Bank, SKU# 924633. It is made of polystyrene (PS) plastic material and is designed in the form of a stack of three books, one on top of the other, with an owl sitting on the top surface of the top book. Printed on the spine of the top book is the word “English” and printed on the spine of the bottom book is the word “SCIENCE”. A series of dots is printed on the spine of the middle book, without any words. When the bank is exposed to light, the owl’s head rotates back and forth. There is a slot on the top surface of the top book, located in front of the owl’s feet, which is designed for the insertion of coins. There is a removable plastic plug on the bottom surface of the bottom book which is designed for the purpose of gaining access to the coins stored within. The item measures approximately 5 ½” by 4” by 7” in height. As you requested, the sample will be returned to you.
Full text
N240897 May 15, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Heather Creegan Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic Solar Powered Owl Bank from China Dear Ms. Creegan: In your letter dated April 12, 2013, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Solar Powered Owl Bank, SKU# 924633. It is made of polystyrene (PS) plastic material and is designed in the form of a stack of three books, one on top of the other, with an owl sitting on the top surface of the top book. Printed on the spine of the top book is the word “English” and printed on the spine of the bottom book is the word “SCIENCE”. A series of dots is printed on the spine of the middle book, without any words. When the bank is exposed to light, the owl’s head rotates back and forth. There is a slot on the top surface of the top book, located in front of the owl’s feet, which is designed for the insertion of coins. There is a removable plastic plug on the bottom surface of the bottom book which is designed for the purpose of gaining access to the coins stored within. The item measures approximately 5 ½” by 4” by 7” in height. As you requested, the sample will be returned to you. The applicable subheading for SKU# 924633 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic shoe tree from China
The tariff classification of a cat toy from China
The tariff classification and country of origin of a plastic scrub sponge
The tariff classification of a textile and a plastic pail from China
The tariff classification of a plastic bucket from Denmark
The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China
The tariff classification of assorted articles from China.
The tariff classification of a plastic sterilizer bag from Vietnam
The tariff classification of a Skeleton King Nutcracker Greeter from China
The tariff classification of a fly swatter from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →