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NY N003194




January 31, 2007

CLA-2-69:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6911.90.0050

Mr. Yuri Starikov
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a ceramic (porcelain) bank from China

Dear Mr. Starikov:

In your letter dated November 7, 2006, you requested a tariff classification ruling. A representative sample was sent to our Customs laboratory for analysis.

The submitted sample, designated as “Friends Box Money Bank” – product number H63418, is a box-shaped, glazed porcelain bank with a permanently attached matching lid. The measurements are approximately three and one-half inches in length by three inches in width by three inches in height. The bank is decorated with raised daisies and the word “Friends” is printed on the lid. There is a top slot on the lid for insertion of coins and a removable bottom rubber stopper for withdrawing these coins.

Our Customs laboratory has determined that this article is composed of porcelain.

In your letter you suggest classification of this product as an ornamental article in heading 6913, Harmonized Tariff Schedule of the United States (HTSUS). However, the bank is a functional household article in subheading 6911.90.0050, HTSUS. Therefore, heading 6913 is not applicable.

The applicable subheading for the ceramic (porcelain) bank will be 6911.90.0050, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles of porcelain or china: other. The rate of duty will be 5.4 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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