CLA-2-39:OT:RR:NC:N4:422
Ms. Daniela Caliari
OHL Trade Services
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a plastic decorative glitter bunny from China
Dear Ms. Caliari:
In your letter dated October 6, 2014, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Glitter Easter Bunny, style# 810218941. It is made out of pink foam plastic material and is covered in glitter and sparkle. Under the neck of the bunny is a textile strip that is tied in a bow. Attached to the center of the bow are textile petals assembled into a flower. Also attached to the bow is an egg-shaped hangtag printed with the words “Easter is: April 5th Glitter Bunny.” The bunny measures approximately 8” from the front of the face to the back of the tail, 4¼” from side to side and stands approximately 6” in height. This item will also be imported in blue, green, and white. As you requested, the sample will be returned to you.
You have suggested that this item is correctly classified in subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. A generic bunny is not festive. The hangtag is removable and once removed the item has no linkage to Easter and can be displayed year round.
The applicable subheading for style# 810218941 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics..: statuettes and other ornamental articles. The rate of duty will be 5.3 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division