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NY N021526




January 30, 2008

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Wendy Sudsinsunthorn
Summit Products, LLC
7299 Gadsden Hwy
Trussville, AL 35173

RE: The tariff classification of a plastic coin counting jug from China

Dear Ms. Sudsinsunthorn :

In your letter dated January 4, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a “Counting Money Jug.” This item is a round jug made of blow molded plastic and measures 7.5” in diameter and 10” in height. It has a removable lid that has a slot on the top for the insertion of coins and an electronic counting mechanism that keeps a running total of the value amount of the coins inserted. The counting mechanism is powered by 2 AA batteries which are not included.

You have stated that this item is being marketed and sold as a toy. However, this item would not be correctly classified as a toy in Chapter 95, as its primary purpose is not to provide a source of amusement. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The jug can be used to hold money even if batteries were not inserted into the lid and the counting mechanism was not functioning. Therefore, it is the opinion of this office that the plastic jug provides this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for the “Counting Money Jug.” will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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