The tariff classification of an Easter decoration ornament

PD C89092 July 7, 1998 CLA-2-95:L:OFO:D22 C89092 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lynn O'Beirn Four Star International Trading Company 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of an Easter decoration ornament from China Dear Ms. O'Beirn: In your letter dated June 12, 1998, you requested a tariff classification ruling. The decoration, item 23171977, submitted with your inquiry is made of polyester fabric, poly-fill, wire, and other miscellaneous materials. The ornament has the head of a rabbit protruding from a basket approximately 4 inches high, 5 inches wide and 2 inches in depth. The head and basket are made of textile fabric and filled with polyester material. The basket has an oval cardboard base at the bottom that allows the ornament to stand upright. A ribbon and the words "Happy Easter" are on the front side of the basket. Small batches of straw material are placed on each side of the rabbit's head to form part of the decoration. A wire that runs from both ends of the basket is used to hang the ornament. Based upon the 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 ornament we find the product serves a purely decorative function having no utilitarian value. The words "Happy Easter" are contributing factors which associate the article's use with the festive occasion of Easter. Additionally, the supporting evidence regarding the circumstances of sale for the product has been satisfied. Therefore, this office finds the subject ornament will now be considered festive in Chapter 95. The applicable subheading for the Easter decoration will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: 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. Sincerely, Eugenio Garza Jr., Port Director Laredo, Texas