CLA-2-39:OT:RR:NC:N4:422
Ms. Heather Creegan
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a plastic piggy bank from China
Dear Ms. Creegan:
In your letter dated November 30, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The submitted sample is identified as a piggy bank, item number 919109. It is constructed of a white opaque plastic material. It measures approximately 7½” long by 4¼” wide by 4½” high. There is a slotted aperture on the top of the piggy bank for depositing coins and a removable plug on the bottom for withdrawing coins.
There are two painted black eyes that are raised in the overall mold of the item at the front of the piggy bank. Underneath the eyes is the snout on which is painted two black nostrils and is also a part of the overall mold of the item. A black graduation cap is situated on top of the pig’s head and is also a part of the overall mold of the item. Printed on each of the two opposing sides are the words “College $ Fund.” This item is of the class or kind of merchandise that is principally used around the home for the utilitarian purpose of storing coins. As you requested, the sample will be returned to you.
The applicable subheading for item number 919109 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division