CLA-2-73:OT:RR:NC:N4:422
Mr. Ken Ayoub
Sugar Lulu LLC
PO Box 1313
50 Washington Street, Suite 201
Norwalk, CT 06854
RE: The tariff classification of tin-plated iron coin banks from China
Dear Mr. Ayoub:
In your letter dated January 5, 2015, you requested a tariff classification ruling.
The submitted sample is identified as a Sweet Savings Bank Set, Style No. 4034. As you requested, the sample will be returned to you. This item consists of three rectangular shaped coin banks situated in a metal tray, packaged together for retail sale. Each bank is made of iron that is plated with tin and measures approximately 2¾” by 3¼” by 5¼” in height.
A slot for depositing coins is located at the top of each bank and on the bottom of each bank is located a round plastic plug that when removed, reveals a round aperture for the withdrawal of deposited coins. Each of the three banks has one of the following respective phrases printed on the front: “Keep Calm and SAVE ON,” “Keep Calm and SPEND ON,” or “Keep Calm and GIVE ON.” You have suggested in an email message dated January 21, 2015 that this item is correctly classified in subheading 7323.99.5060 and we agree.
The applicable subheading for Style No. 4034 will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…: other: not coated or plated with precious metal: of tinplate…other. The rate of duty will be free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division