CLA-2-69:OT:RR:NC:N4:428
Ms. Alice Liu
Atico International USA, Inc.
501 S. Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a terra cotta ceramic and polyester fabric coin bank from China.
Dear Ms. Liu:
In your letter dated January 9, 2013, you requested a tariff classification ruling.
The merchandise under consideration is a coin bank, item number A029NA00665. From the information you provided, this item number comes in two assorted styles, sheep and cow. Each style consists of a terra cotta ceramic bank shaped to resemble the stylized form of their respective animal; the body is covered in polyester fabric to simulate the animal’s hair, while the face and legs are hand-painted ceramic. Both bank styles feature a money slot on top and an opening on the bottom, plugged by a plastic/rubber cap, for removal of the stored money. The sheep style bank measures approximately 5.5 inches long by 7 inches wide by 7.6 inches high, while the cow style bank measures approximately 7.87 inches long by 5.9 inches wide by 7.87 inches high. The essential character of the bank is imparted by the ceramic.
The applicable subheading for the coin bank, item number A29NA00665, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic tableware…other household articles and toilet articles, other than of porcelain or china: Other.” The general rate of duty will be 6 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division