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NY I89261




December 16, 2002

CLA-2-95:RR:NC:2:224 I89261

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a Tubby Piggy Bank, item 931248, from China.

Dear Mr. Stinson:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a SSP Tubby Piggy Bank, designated as item number 931248. The piggy bank is composed of acrylic plush fabric, polyester fiber stuffing, a musical mechanism and plastic accessories. The product requires batteries for the operation of the mechanism that controls the pig sound effect. The item is a functional bank, but more importantly, it is an amusing depiction of a pig that makes a pig sound when money is deposited into it. The Tubby Piggy Bank will be classified in Chapter 95 of the HTSUSA as other toys representing animals. The sample will be returned, as requested by your office.

The applicable subheading for the Tubby Piggy Bank, item 931248, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. 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 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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