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 Solar Powered Owl Bank from China
Dear Ms. Creegan:
In your letter dated April 12, 2013, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.
The submitted sample is identified as a Solar Powered Owl Bank, SKU# 924633. It is made of polystyrene (PS) plastic material and is designed in the form of a stack of three books, one on top of the other, with an owl sitting on the top surface of the top book. Printed on the spine of the top book is the word “English” and printed on the spine of the bottom book is the word “SCIENCE”. A series of dots is printed on the spine of the middle book, without any words.
When the bank is exposed to light, the owl’s head rotates back and forth. There is a slot on the top surface of the top book, located in front of the owl’s feet, which is designed for the insertion of coins. There is a removable plastic plug on the bottom surface of the bottom book which is designed for the purpose of gaining access to the coins stored within. The item measures approximately 5 ½” by 4” by 7” in height. As you requested, the sample will be returned to you.
The applicable subheading for SKU# 924633 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