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NY C85171

April 2, 1998



TARIFF NO: 9503.90.0045

Mr. Gordon Anderson
C. H. Robinson International Inc.
8100 Mitchell Road
Eden Prairie, MN 55344

RE: The tariff classification of miniature Toy Banks from China

Dear Mr. Anderson:

In your letter dated March 6, 1998, you requested a tariff classification ruling on behalf of your client McGlynn Bakery Inc./Decopac. Samples of the subject articles were submitted with your inquiry. Such samples will be returned to you as requested.

The first article is a PVC bank measuring approximately 4" in height. It is depicted in the shape of the head of the Looney Tune cartoon character "Marvin the Martian." It has a black face, large white eyes, and is shown wearing a green trojan helmet. The article has a small coin slot in its top and a retrieval plug in the base. The base is red in color and contains the legend "BIRTHDAY GREETINGS EARTHLING!!!." Inside of the article is an electronic musical mechanism which plays a Happy Birthday melody when coins are dropped through the coin slot. This mechanism consumes a large part of the cavity of the article.

The second article is a PVC bank measuring approximately 4" in height. It is depicted in the shape of a football permanently mounted to a football tee. The football is brown and white in color and contain a small coin slot in its top. The football tee is orange in color and has a retrieval plug in its base. The utility of these items is limited due to the small size of the respective coin slots and storage capacities.

The applicable tariff provision for these miniature toy banks will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys and models. The rate of duty will be free.

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 should be provided with the entry documents filed at the time this merchandise is imported.


Irene Jankov
Port Director

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