The tariff classification of a plastic bank from China

N336953 December 8, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Regina Woody Hobby Lobby 7707 SW 44th StreetOklahoma City, OK 73179 RE:  The tariff classification of a plastic bank from China Dear Ms. Woody: In your letter dated December 7, 2023, you requested a tariff classification ruling. Photographs were submitted along with your request. The merchandise is referred to as the My Hero Academia Bakugo PVC Bank, SKU# 2181808.  The item comprises 95% Polyvinyl Chloride (PVC) and 5% Acrylonitrile butadiene styrene (ABS) plastic material.  It measures approximately 5.5 inches wide by 5 inches deep by 8.5 inches high.  There is a slotted aperture on the back of the item that measures approximately 0.25 inches high by 1.375 inches wide.  The inside coin reservoir is approximately 7.5 inches deep.    The bank is to resemble the anime character Bakugo from the My Hero Academia cartoon.  The anime figure has yellow spiky hair and red eyes and wears a black mask.  The cartoon character wears a black, red, and green suit and grenade gauntlets on each hand.  A removable plug is located at the bottom of the bank to release coins and bills.  The item is of the class or kind of merchandise that is principally used in or around the home for the utilitarian purpose of storing coins and bills. The applicable subheading for the My Hero Academia Bakugo PVC Bank, SKU# 2181808 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.”  The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, 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, including information on exclusions and their effective dates, 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. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division