The tariff classification of an Easter decoration from China

NY C82854 January 16, 1998 CLA-2-95:RR:NC:SP:225 C82854 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an Easter decoration from China Dear Ms. Aldinger: In your letter dated December 19, 1997 you requested a tariff classification ruling. The submitted article is an "Easter Bunny Figurine Decoration" made of polyresin materials. It is referred to as Rite Aid item #980090. The figurine depicts the upper body of a rabbit sprouting out from the leaves of a bunch of carrots. The carrots are portrayed standing in an upright position in a brown basket surrounded by spring colored flowers. A pink band with the words "Easter Wishes" is wrapped around the carrots. The rabbit holds a decorated egg in its front paws and wears a brimmed hat. The bunny's ears are depicted in a vertically twisted formation that stick up through the center of the hat. 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 "Easter Bunny Figurine Decoration", the contributing factors which identify the product's use with the festive occasion of Easter are the words "Easter Wishes" (directly painted on the figure) and the sculpture of a decorated egg. Additionally, the supporting evidence regarding the circumstances of sale for the product has been satisfied. Therefore, this office finds the subject figure will now be considered festive in Chapter 95. The applicable subheading for the "Easter Bunny Figurine Decoration", item #980090, 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