CLA-2-39:OT:RR:NC:N4:422
Ms. Melissa Lehmann
M.Z. Berger & Co., Inc.
353 Lexington Avenue, 14th Floor New York, NY 10016
RE: The tariff classification of a plastic bank from China
Dear Ms. Lehmann:
In your letter dated January 14, 2025, you requested a tariff classification ruling. Photographs and a sample were submitted along with your request. This office will retain the sample.
The item is referred to as the Plush Pig with bank feature. The article is available in five different styles. Style number GNC-GF-3304, Santa Claus Plush Pig with bank feature, Style number GNC-GF-3309, Polar Bear Plush Pig with bank feature, Style number GNC-GF-3308, Penguin Plush with bank feature, Style number GNC-GF-3285, and Style number GNC-GF-3280, Halloween Ghost Plush with bank feature.
All the items are made of 100% knitted polyester fabric and contain a plastic coin slot. The plastic coin slot is located on the top of each bank and measures approximately 2.25 inches long by .35 inches wide. A polypropylene plastic coin reservoir is inside each bank and measures approximately 5 inches long by 5 inches wide by 9 inches high. A removable plastic plug is at the bottom of each 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 to store coins and bills. The packaging hangtag for each style states “Plush Pig with bank feature.” The banks are intended for ages 3 years and up.
Style number GNC-GF-3304, the Santa Claus Plush Pig measures approximately 9 inches long by 13 inches wide by 9 inches high. The bank is shaped like a piggy bank and resembles a pig. It has a red body, two red ears, two black eyes, a red snout with two black nostrils, and a red tail. It is standing on all fours. The pig is wearing a red Santa hat with white trim, a white pom-pom, and a black plastic belt with a gold buckle.
Style number GNC-GF-3309, the Polar Bear Plush Pig with bank feature measures approximately 9 inches long by 13 inches wide by 9 inches high. The bank is shaped like a piggy bank and resembles a polar bear. It has a white body, two white ears, two black eyes, a black nose, and a white tail. It is standing on all fours.
Style number GNC-GF-3308, the Penguin Plush with bank feature measures approximately 9.5 inches long by 13 inches wide by 9 inches high. The bank is shaped like a piggy bank and resembles a penguin. It has a black and white body, two black eyes, an orange peak, and two orange feet.
Style number GNC-GF-3285, the Halloween Pumpkin Plush Pig with bank feature measures approximately 9 inches long by 13 inches wide by 9 inches high. The bank is shaped like a piggy bank and resembles a pig. It has an orange body and features a brown stem with two green leaves on its head. It has two black eyes, an orange snout with two black nostrils, and a black mouth. It is standing on all fours.
Style number GNC-GF-3280, Halloween Ghost Plush with bank feature measures approximately 8.15 inches long by 9.5 inches wide by 9 inches high. The bank is shaped like a ghost. It has a white body, two black eyes, and a black nose.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Coins and bills can be accessed and stored in the banks’ plastic components. The banks serve a utilitarian purpose. The banks’ knitted polyester fabric material performs a subordinate role. Therefore, it is the opinion of this office that the plastic material components provide the essential character within the meaning of GRI 3(b).
The applicable subheading for Style number GNC-GF-3304, the Santa Claus Plush Pig with bank feature, Style number GNC-GF-3309, the Polar Bear Plush Pig with bank feature, Style number GNC-GF-3308, the Penguin Plush with bank feature, Style number GNC-GF-3285, the Halloween Pumpkin Plush Pig with bank feature, Style number GNC-GF-3280, Halloween Ghost Plush with bank feature 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/.
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