&&The product submitted is a bank which comes in various shapes (elephant, penguin, doughnut, bee, …). It is a plastic container with one opening on the top where coins can be inserted. It measures approximately 6 cm X 16 cm X 17 cm varying slightly depending on the shape of the bank.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Interpretative Rules (GIRs) for the Harmonized System (HS). Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request you proposed tariff classification under 9503.90. This tariff classification number is incorrect.&&&&The banks in question are plastic containers used to collect change. Their play value is secondary to the product's primary purpose. Further, based on Note 1(w) of Chapter 95, articles with a utilitarian function are excluded from this Chapter and are classified according to their constituent material. The product is therefore classified under heading 39.24, which covers, among other things, household articles of plastics.&&