The tariff classification of decorative ceramic coin bank kits from China
Issued February 29, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.90.5000
Headings: 6913
Product description
The four submitted samples are identified as follows: “My Own Butterfly Coin Bank,” “My Own Stiletto Coin Bank,” “My Own Train Coin Bank,” and “My Own Piggy Coin Bank.” Each of the four samples is a kit that contains a bank, 6 paints and one brush. Additionally, the stiletto and the butterfly bank kits contain sequins, glue, and a plastic tweezer. Each of the four kits is packaged for retail sale. Each of the four banks has a coin slot on the top and each has an aperture on the bottom that is closed with a removable plastic plug. The Butterfly bank measures approximately 5¼” by 2” by 3¾” in height. The Stiletto bank measures approximately 5½” by 2½” by 4¾” in height. The Train bank measures approximately 5” by 2½” by 3½” in height. The Piggy bank measures approximately 2¾” by 2¼” by 2” in height. Although you have stated that each of the four banks is made of plaster, analysis of the butterfly bank by our laboratory has determined that it is made of ceramic earthenware. Therefore, it is assumed that all four banks are made of ceramic earthenware. Each of the four items is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. Each set is designed as a kit with the primary function of decorating the external surface area of the cermic bank. The ceramic bank provides the essential character of each set.
CBP rationale
The applicable subheading for “My Own Butterfly Coin Bank,” “My Own Stiletto Coin Bank,” “My Own Train Coin Bank,” and “My Own Piggy Coin Bank” will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other.
Full text
N267228 February 29, 2016 CLA-2-69:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of decorative ceramic coin bank kits from China Dear Ms. Aldinger: In your letter dated July 29, 2015, you requested a tariff classification ruling. The four submitted samples are identified as follows: “My Own Butterfly Coin Bank,” “My Own Stiletto Coin Bank,” “My Own Train Coin Bank,” and “My Own Piggy Coin Bank.” Each of the four samples is a kit that contains a bank, 6 paints and one brush. Additionally, the stiletto and the butterfly bank kits contain sequins, glue, and a plastic tweezer. Each of the four kits is packaged for retail sale. Each of the four banks has a coin slot on the top and each has an aperture on the bottom that is closed with a removable plastic plug. The Butterfly bank measures approximately 5¼” by 2” by 3¾” in height. The Stiletto bank measures approximately 5½” by 2½” by 4¾” in height. The Train bank measures approximately 5” by 2½” by 3½” in height. The Piggy bank measures approximately 2¾” by 2¼” by 2” in height. Although you have stated that each of the four banks is made of plaster, analysis of the butterfly bank by our laboratory has determined that it is made of ceramic earthenware. Therefore, it is assumed that all four banks are made of ceramic earthenware. Each of the four items is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. Each set is designed as a kit with the primary function of decorating the external surface area of the cermic bank. The ceramic bank provides the essential character of each set. The applicable subheading for “My Own Butterfly Coin Bank,” “My Own Stiletto Coin Bank,” “My Own Train Coin Bank,” and “My Own Piggy Coin Bank” will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The duty rate will be 6 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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