The tariff classification of coin banks from China

N331172 March 10, 2023 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9880; 9903.88.03 Carol Chen Bansco Enterprise Ltd. 1308 Diya Tower, Jindi Bldg. Zhongshanyi Road Guangzhou 510000 CHINA                                                                                                                  RE:      The tariff classification of coin banks from China Dear Ms. Chen: In your letter, dated February 27, 2023, you requested a tariff classification ruling.  Product information and photos were submitted for our review. SKU# BCSJ2023032 is a coin bank constructed of medium density fiberboard (MDF) covered in PVC sheeting.  The bank measures approximately 5.9” long x 5.9” high x 1.95” deep.  There is a coin slot in the top for depositing the coins inside and a hole in the side that is plugged with a PVC stopper.  When the stopper is removed, coins can be emptied.  The bank is shown in two designs:  Style A, which features the words “Sweet Dreams” with a rainbow on the front, and Style B, which features the words, “My Unicorn Fund” and an illustration of a unicorn. The applicable subheading for the coin banks will be 4421.99.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other: Other.  The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9880, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, as well as subheading 4421.99.9880, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division