The tariff classification of an Easter water globe from China

NY H81612 May 25, 2001 CLA-2-95:RR:NC:SP:225 H81612 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an Easter water globe from China Dear Ms. Liu: In your letter dated April 20, 2001, received in this office on May 2, 2001, you requested a tariff classification ruling. The submitted item #C81F0826, is a “Polyresin Bunny Water Ball, Egg Shaped”. The article is composed of a polyresin base depicting a garden of spring colored flowers, a bunny, duck, house and trees. Secured to the center of the base is a water filled glass, egg shaped, globe. The globe measures 3” high by 2 ½” in diameter at its widest section. Inside the globe is a ceramic figure of a bunny standing in a bed of flowers. The globe also contains glitter that floats around the bunny when the item is shaken. Your sample is being returned as requested. In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where 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 qualified as a festive article provided certain requirements were 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. With respect to the “Polyresin Bunny Water Ball, Egg Shaped” it is our opinion that the glass, egg-shaped, water globe dedicates the item’s use with the holiday of Easter. Additionally, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the item is intended to be sold and used in conjunction with said holiday. Therefore, this office concludes that the instant product will qualify as a festive article of Chapter 95. The applicable subheading for the “Polyresin Bunny Water Ball, Egg Shaped” - item #C81F0826, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division