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January 25, 1999

CLA-2-95:NEW:TCB II:DO5 D86498

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia PA 19153

RE: The tariff classification of a die cast“Pepsi Step Bank” from China.

Dear Mr. Hoffacker:

In your letter dated January 4, 1999, on behalf of your client K.B. Toys, you requested a tariff classification ruling.

With your letter you submitted a sample of the “Pepsi Step Bank” item number 54401. The bank is a die cast replica of a “Pepsi” delivery truck. The top of the truck has a slot into which coins may be inserted. There is a lock at the bottom of the bank which can be opened with a key. This allows any coins in the bank to be removed. The wheels of the truck have rubber tires, and they are moveable.

The applicable subheading for the die cast “Pepsi Step Bank” will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS) which provides for Other toys: Other......... Other toys and models. The applicable rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage

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