CLA-2-95:S:N:N3D:225 860622
Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: The tariff classification of plastic eggs and an inflatable
Easter egg from China
Dear Mr. Paull:
In your letter dated February 19, 1991, you requested a
tariff classification ruling on behalf of your client Kmart
Corporation.
Three samples were submitted with your inquiry. The
first article, item number 04-34-75, is called "Eggs in Bag".
The eggs, made of plastic, are hollow and 1 1/2 inches long.
They may be opened at the center and filled with a small surprise
by the consumer. The eggs come in assorted colors and are
packaged in sets of 24 with a cardboard header for retail sale.
The next sample, item number 04-35-74, is called an
"Inflatable Easter Egg". The plastic egg measures 24 inches
prior to inflation and is shaped like an egg. A whimsical
design of flowers and bunnies and the words "Happy Easter" are
embellished on the egg.
The final article, item number 04-35-76, is called the
"Chick Egg". This egg is imported blister packed for retail
sale. It is made of plastic and has a fancy design painted
around the egg. The egg measures approximately 3 inches. It has
two holes on the bottom which, when covered, activates an
electronic chirping sound and light, from within the egg. The
light illuminates a silhouette of a chick inside the egg. Your
samples are being returned as requested.
The applicable subheading for the "Eggs in Bag",
"Inflatable Easter Egg" and "Chick Egg" will be 9505.90.6000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for festive, carnival or other entertainment articles:
other: other. The duty rate will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport