CLA-2-79:RR:NC:N1:113 F86976
Mr. Patrick Enquist
The Lyon Company
2440 South 3600 West
Salt Lake City, UT 84119
RE: The tariff classification of novelty banks from China
Dear Mr. Enquist:
In your letter dated May 9, 2000, you requested a tariff classification ruling.
The samples you submitted are two styles of a tinplate bank used to store coins and currency in the home. Each bank has the basic shape of a 3 x 3 x 3-inch cube, and is designed to resemble a portable television set . There are three folding wire legs on the bottom of the bank that measure approximately 1.5 inches in length each. The top has a small wire antenna and a slot for inserting money. Item number 71072 is pink in color with a television screen that depicts a scene from The Wizard of Oz movie. Item number 70072 is lavender and features an autographed picture of Marilyn Monroe on the screen. The front of each bank is a hinged lid that opens for easy access to the contents inside.
The applicable subheading for the banks will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The rate of duty will be 3 percent ad valorem.
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 James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division