CLA-2-95:RR:NC:SP:225 C83630
Mr. Robert A. Calandra
Attorney at Law
4 Henning Drive
Fairfield, New Jersey 07004
RE: The tariff classification of plastic Easter eggs from China
Dear Mr. Calandra:
In your letter dated January 16, 1998 you requested a tariff classification ruling on behalf of your client Sun Hill Industries, Inc.
The sample submitted, "Fill or Hang Bunny Eggs," consists of 6 plastic eggs in a net package with cardboard header. The eggs are hollow and break open, lengthwise, allowing them to be filled with candy or trinkets. Each egg is colored on one side while the other side is transparent and painted with the face of a bunny. Although two bunny ears protrude from the egg, this does not detract from the basic egg shape design. The eggs measure 4 inches in length.
Based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.
In the case of the "Fill and Hang Bunny Eggs" we find that the product serves as both a decoration and as a utilitarian item. Decorated eggs are traditionally used in celebration of and for entertainment on Easter. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. In addition to their decorative features, the eggs serve as containers capable of holding items such as candy or small trinkets. When an article is functional, to qualify as festive, it must be a three dimensional, sculpted, full bodied representation of an accepted symbol for a holiday. This office finds that the instant product satisfies all requirements for festive articles and will now be considered within the festive provision of Chapter 95.
The applicable subheading for the "Fill or Hang Bunny Eggs" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: 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
Alice J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division