The tariff classification of a porcelain whale shaped coin bank from China

N260375 January 16, 2015 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6911.90.0050 Ms. Maia Ming Fong Maia Ming Designs, S.L. 5 Pasaje Segala, casa 2 La Floresta, Sant Cugat del Valles 08198 Barcelona, Spain RE: The tariff classification of a porcelain whale shaped coin bank from China Dear Ms. Fong: In your letter dated November 24, 2014, which was received in this office on December 22, 2014, you requested a tariff classification ruling. The submitted sample is identified as a “Save the Whales” decorative coin bank. This item is made of white porcelain ceramic material that has been completely coated or covered with yellow rubber material. The item is in the shape and form of a whale. It measures approximately 6.7” from the front of the face of the whale to the back of its tale, 3.9” from side to side and 3.9” in height. It weighs approximately 1.06 pounds. The bank has a slot on the top for depositing coins and an aperture on the bottom for removing coins. Your letter states that the item will be imported with a removable rubber stopper but this component was not evident with the sample that was received in this office. You have suggested that this item is correctly classified in subheading 6913.10.1000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The ENs for heading 6913 state that this heading only provides for (A) Articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect, (B) Tableware and other domestic articles only if the usefulness of the articles is clearly subordinate to their ornamental character, or (C) Articles, other than tableware and domestic articles, of the kind used for ornamenting or decorating the household, office, etc. The primary role of this item is as a container in which to save coins (not included), which are not, in themselves, decorative in nature. The bulk of the bank is made of porcelain. It is the opinion of this office that the decorative appeal of this item performs a subordinate role. The applicable subheading for the “Save the Whales” decorative coin bank will be 6911.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of porcelain or china: other…other. The rate of duty will be 5.4 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division