N035853

September 17, 2008

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

CATEGORY: Classification

TARIFF NO.: 3924.90.5600

Ms. Melinda Voelcker

Money Savvy Generation

910 Sherwood Drive

Suite 17

Lake Bluff, IL 60044-2233

RE: The tariff classification of a plastic piggy bank from China

Dear Ms. Voelcker:

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

The submitted sample is identified as a Money Savvy Pig 4-chambered
piggy bank. It is made of clear blue polystyrene (PS) plastic material
and is in the shape and the appearance of a pig. This item measures
approximately 8 inches long by 5 inches wide by 5.5 inches high. The
inside of the piggy bank is divided into four sections by plastic
section dividers. Each section is labeled on the outside and can be
viewed from the outside. The four sections, from the front of the bank
to the back, are respectively labeled as follows: Save, Spend, Donate,
Invest.

There are four separate slots on the top of the bank, each lined up with
a different section, so that coins can be deposited into the
corresponding section as desired. Each of the four feet of the piggy
bank has a twist off plastic closure that is labeled with a different
section, so that access can be gained to the coins in the corresponding
section.

This item is designed to teach children about the choices that can be
made for the use of money. On the outside of each section is an oblong
depression, intended as a location for the placement of paper stickers,
which are included on a sheet in the retail box. These stickers are
referenced as "goal-setting stickers." On the outer surface of each
sticker is a drawings of a different item for which money can be used.
Also included are blank stickers, on which the child can draw a
representation of his own goal. There is also a depression at the
location of each of the two eyes of the piggy bank, providing a space
for stickers of eye colors of either brown, blue or green, also included
on the sticker sheet. Also included in the retail package is a
parent/child brochure with instructions and educational tips for each of
the four money choices, as reflected by the four sections.

You have suggested that this item is correctly classified as a toy in
heading 9503. However, we do not agree that this item is correctly
classified in the provision that you suggest. In order to be classified
as a toy, this item would need to be principally used for amusement. We
do not

believe this to be the case with regard to the instant item. This item
serves primarily as a receptacle or storage space for coins. It is a
static, passive bank and the commercial viability depends primarily on
this item functioning as a bank, not as a toy. In light of this
reasoning, the piggy bank does not qualify as a toy within the purview
of Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS),
and correspondingly, it is not classifiable in any of the headings which
accompany that chapter.

This item is considered to be "goods put up in sets for retail sale"
within the meaning of General Rule of Interpretation GRI 3. The stickers
merely provide an optional decoration and the brochure is intended to
supplement the use of the plastic piggy bank. Therefore it is the
opinion of this office that the plastic piggy bank provides this item
with the essential character within the meaning of GRI 3(b).

The applicable subheading for the Savvy Pig 4-chambered piggy bank will
be 3924.90.5600, HTSUS, which provides for...other household
articles...of 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

National Commodity Specialist Division