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NY B80452




January 13, 1997

CLA-2:RR:NC:SP:225 B80452

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0060

Ms. Adela Woo
Everlast Industrial Co.,(U.S.A.) Ltd.
505 8th Ave. (35th St.) 8/Floor
New York, N.Y. 10018

RE: The tariff classification of toy banks from China

Dear Ms. Woo:

In your letter dated December 16, 1996 you requested a tariff classification ruling.

Three samples of toy banks were submitted with your request. The first item is a plastic representation of a toilet called the the "Mysterious "Toilet" - #32809. It functions by a wind-up mechanism located on the side of the tank. When coins are placed on the seat portion it triggers the movement of a skeletal hand that emerges from the bowl and pulls the coin into the receptacle.

The "W/U Basketball Savings Bank", #32816, depicts a male figure playing basketball on a court. The product is made entirely of plastic and features a wind-up mechanism that causes the figure to revolve. To activate, one inserts a coin into a slot on the basketball (held by the figure) and winds a knob on the base. When the figure turns around he drops the coin into the hoop. The coin travels down a shaft that leads to the base where it is stored.

The "Little Catty House", #32815, is made of plastic and depicts a brick house on a base. A wind-up knob is located on the side of the house. When a coin is placed on the base in front of the house, the doors open, a cat leaps out, grabs the coin and draws it into the house. The base serves as a storage area for the coins.

The applicable subheading for the "Mysterious Toilet" -#32809, "W/U Basketball Savings Bank" - #32816, and "Little Catty House" - #32815 will be 9503.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, having a spring mechanism. The rate of duty will be free.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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