The tariff classification of a "Multi-Color Egg Pick".

PD D81595 September 21, 1998 CLA-2-95:NEW:TCB II:DO5 D81595 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 a "Multi-Color Egg Pick". Dear Ms. Aldinger: In your letter dated August 18, 1998, you requested a tariff classification ruling. With your letter you submitted a sample of your item number 990351 the "Multi-Color Egg Pick". The item is a polyfoam Easter egg on a twelve inch stick with a satin ribbon tied at the base of the egg for decoration. 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 are 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. Since the instant product is strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. In addition, the supporting evidence regarding the circumstances of sale for the product in association with the claimed holiday has been satisfied. Accordingly, we find that the decorative egg pick will now qualify as a festive article of Chapter 95. The applicable subheading for the "Multi-Color Egg Pick" 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....Other. The applicable rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area