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NY N024533




March 28, 2008

CLA-2-95:OT:RR:E:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Mr. Brian Vines
Summit Products
7299 Gadsden Hwy.
Trussville, AL 35173

RE: The tariff classification of a Twister Savings Toy Bank from China

Dear Mr. Vines:

In your letter dated March 11, 2008, you requested a tariff classification ruling.

The product that has been presented for a tariff classification determination is identified as a Twister Savings Bank. Photos and a video demonstrating how the bank works were submitted with your request.

The Twister Savings Bank is in the shape of a cylindrical funnel or cyclone and is made of plastic. The bank measures approximately 9.75" x 9.75" x 14.75" in size. On the top of the item, there are two coin chutes on opposite ends. When a coin is placed on the chute, it travels down the funnel and spirals around and around, making a distinct sound, until it drops into the base of the product. There is a rubber plug on the base which can be removed in order to extract the coins.

The features and appearance of the article under consideration identify it as a toy bank for tariff purposes. The applicable subheading for the Twister Savings Bank will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toysdolls, other toyspuzzles of all kinds; parts and accessories thereofOther.” 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 James Forkan at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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