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NY N008203




March 21, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.2000

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048

RE: The tariff classification of a “Magic Savings Bank” from China.

Dear Mr. Anderson:

In your letter dated March 9, 2007, on behalf of Clegg Industries Inc., you requested a tariff classification ruling.

You submitted a sample of a “Magic Savings Bank” (no item #), which consists of a square-shaped plastic container that measures approximately 2-3/4” on all sides. On one side is a clear plastic viewing window that looks into a three-dimensional soccer ball that gives the illusion of being freely suspended. A patterned motif of soccer balls covers the four inner walls along with a mirrored ceiling. There is a slot on top of the “Magic Savings Bank” to put coins into. Once the coins are inserted, they give the illusion of magically disappearing.

The “Magic Savings Bank” does not function as a real bank. Instead, the purpose of the “Magic Savings Bank” is to play a practical joke on an unsuspecting person who is tricked into inserting their change into the bank slot and then watches helplessly as their change disappears and they cannot figure out how to get their money back.

The applicable subheading for the “Magic Savings Bank” (no item #) will be 9505.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Magic tricks and practical joke articles; parts and accessories thereof." The rate of duty will be Free.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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