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January 7, 1999

CLA-2-39:RR:NC:SP:222 D85539

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a plastic bank from Korea.

Dear Ms. Balice:

In your letter dated November 30, 1998, you requested a tariff classification ruling.

The submitted sample is identified as style #11581. It is a bank that is composed of plastic sides with an aluminum top and bottom. The aluminum top has a slot opening for the purpose of inserting coins. The plastic bank is designed in the shape of a can of soda with a pull top to open.

The chief surface area and the decorative pattern of the bank is imparted by the plastic component. The plastic component is the essential character of this bank.

The applicable subheading for the plastic bank will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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