CLA-2-32:RR:NC:SP:236 G84398
Ms. Saralee Antrium-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-5097
RE: The tariff classification of Easter Egg Decoration Kits from China
Dear Ms. Antrium-Saizan:
In your letter dated November 15, 2000, on behalf of your client, Shopko Stores, you requested a tariff classification ruling.
The samples submitted were as follows:
Item # 1 The “Exceptional Easter Decorating Kit” (makes dozens of dyed and beaded eggs) consists of 1 sanding channel, 1 pump, 6 plastic straws, 4 bags of various color beads, 1 brush, 6 pipe cleaner hangers, 10cc tube of glue, 6 drying pegs, 3 color dye tablets and written instructions.
Item #2 The “Exceptional Easter Decorating Kit” (makes dozens of dyed and string eggs) consists of 1 sanding channel, 1 pump, 6 plastic straws, 5 various skeins string (8.75 yd. each), 1 brush, 6 pipe cleaner hangers, 10cc tube of glue, 6 drying pegs, 3 color dye tablets and written instructions.
Item #3 The “Exceptional Easter Decorating Kit” (makes dozens of dyed and metallic eggs) consists of 1 sanding channel, 1 pump, 6 plastic straws, 5 various skeins string (8.75 yd. each), 1 brush, 6 pipe cleaner hangers, 3 paint pots (.11oz. each), 6 drying pegs, 3 color dye tablets and written instructions.
The applicable subheading for the Exceptional Easter Decorating Kit will be 3212.90.0050, Harmonized Tariff Schedule of the United States, which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels) stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Other: Other. The rate of duty will be 3.1 percent ad valorem. The rate of duty will remain unchanged as of January 1, 2001.
In the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday will qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.
In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:
Is not predominately of precious or semiprecious stones, precious metal or
metal clad with precious metal;
Functions primarily as a decoration or functional item used in celebration of,
and for entertainment on, a holiday; and
3. Is associated with or used on a particular holiday.
Based upon a review of the articles subject to the Midwest decision, Customs is of the opinion that the Court has included within the scope of the class of “festive articles,” decorative household articles which are representations of an accepted symbol for a recognized holiday, and utilitarian/functional articles that are three-dimensional representations of an accepted symbol for a recognized holiday. See Customs Bulletin, Volume 32, Numbers 2/3, dated January 21, 1998.
Upon application of the Midwest standards, the instant article is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal. However, the “Egg Decorating Kit” is not a decorative article in and of itself. The components of the kit are functional. They are viewed as tools or implements for coloring and enhancing the appearance of eggs. The items within the kit do not depict any recognized symbols of the Easter holiday and fail in meeting the second criteria. The third criteria appears to have been met, in that the merchandise is bought and sold in association with the holiday.
As the dye tablets (the essential character of the kit) are not symbols related to the celebration of Easter, we are unable to classify the product in the festive article provision.
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 Deborah Walsh at 212-637-7062.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division