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815145 81 Ruling Active

The tariff classification of printed plastic egg decorations and door covers from Taiwan and China.

Issued October 11, 1995 by U.S. Customs and Border Protection.

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81 815145 (October 11, 1995)

Tariff classification

HTS codes: 4911.91.4040

Headings: 4911

Product description

The first item is identified as a "Happy Eggs" shrink-wrap egg decorating kit. It consists of 12 sleeves, made of flexible plastic film, each of which has been printed with a colorful picture or design. Each sleeve is to be slipped over a hard-boiled egg, which can then be immersed in boiling water so as to make the film shrink and cling to the egg as a decoration. The second item is identified as an "Easter Door Cover." It is a 30" x 60" sheet of flexible white plastic film which has been printed with a cartoon-style picture of an Easter bunny holding a basket of decorated eggs. The picture is captioned with the words "Happy Easter!"

CBP rationale

a basket of decorated eggs. The picture is captioned with the words "Happy Easter!" The applicable subheading for both of the above-described items will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.8%. (We considered your suggestion that these goods be classified as other festive articles, in heading 9505, HTS, but we find that neither egg wrappers nor door covers, as a class or kind of merchandise, are traditionally associated with any particular festival.)

Full text

NY 815145 October 11, 1995 CLA-2-49:R:N4:234 815145 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Caroline M. Shaffer Fritz Companies, Inc. P.O. Box 280367 San Francisco, CA 94128 RE: The tariff classification of printed plastic egg decorations and door covers from Taiwan and China. Dear Ms. Shaffer: In your letter dated September 25, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling. Two samples were submitted and are being returned as requested. The first item is identified as a "Happy Eggs" shrink-wrap egg decorating kit. It consists of 12 sleeves, made of flexible plastic film, each of which has been printed with a colorful picture or design. Each sleeve is to be slipped over a hard-boiled egg, which can then be immersed in boiling water so as to make the film shrink and cling to the egg as a decoration. The second item is identified as an "Easter Door Cover." It is a 30" x 60" sheet of flexible white plastic film which has been printed with a cartoon-style picture of an Easter bunny holding a basket of decorated eggs. The picture is captioned with the words "Happy Easter!" The applicable subheading for both of the above-described items will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 2.8%. (We considered your suggestion that these goods be classified as other festive articles, in heading 9505, HTS, but we find that neither egg wrappers nor door covers, as a class or kind of merchandise, are traditionally associated with any particular festival.) This ruling is being issued under the provisions of Section 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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