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NY N005635

February 2, 2007



TARIFF NO.: 950349.0000

Ms. Wendy Sudsinsunthorn
7299 Gadsden Hwy
Trussville, AL 35173

RE: The tariff classification of Big Fat Pig Bank from China

Dear Ms. Sudsinsunthorn:

In your letter dated January 17, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Big Fat Piggy Bank, with no designated item number. The piggy bank is composed of a fabric material that expands as the coins are deposited, giving the pig a sluggish appearance. Each time a coin is deposited the pig makes 1 of 4 pig sounds. The product requires batteries for the operation of the mechanism that controls the pig sound effects. 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 Big Fat Piggy Bank will be classified in Chapter 95 of the HTSUS as other toys representing animals.

     The applicable subheading for the Big Fat Pig Bank will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.0000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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 646-733-3034.


Robert B. Swierupski

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