CBP Ruling I85554 — The tariff classification of an 11 Inch Easter Metal/Paper Mache Bunny assortme…

Tariff classification

HTS codes: 4823.90.2000, 9505.90.6000

Headings: 9505, 4823

Product description

The submitted assortment, Style #E3J014, 11 Inch Easter Metal/Paper Mache Bunny, consists of four designs of a standing white bunny that measures approximately 11 inches in height x 5 inches in width x 5 inches in length that is comprised of a papier-mâché head and body with metal floppy ears, arms, hands, hat, and clothes. The first design, “Sample A”, depicts the bunny wearing a brown hat decorated with a butterfly, a blue vest decorated with a carrot and a white bunny head, and a brown bow tie. The bunny has a sunflower attached to one arm. The second design, “Sample B”, depicts the bunny wearing a green hat, a brown vest with green spots, a blue skirt decorated with butterflies, and a blue bow tie. The bunny is holding a flower. The third design, “Sample C”, depicts the bunny wearing a blue hat decorated with a bird, a pink and green striped shirt with a brown tie with green spots and decorated with a colored egg. The bunny is holding a carrot. The final design, “Sample D”, depicts the bunny wearing a pink hat, a brown collar, a green vest decorated with bees, and a blue skirt decorated with flowers. The bunny is holding three colored eggs. Although the suggested use of Sample A and Sample B is as festive articles, the bunnies are, in fact, generic, and not tied exclusively to the Easter holiday. Therefore, these two designs will be classified separately from Sample C and Sample D.

CBP rationale

a flower. The third design, “Sample C”, depicts the bunny wearing a blue hat decorated with a bird, a pink and green striped shirt with a brown tie with green spots and decorated with a colored egg. The bunny is holding a carrot. The final design, “Sample D”, depicts the bunny wearing a pink hat, a brown collar, a green vest decorated with bees, and a blue skirt decorated with flowers. The bunny is holding three colored eggs. Although the suggested use of Sample A and Sample B is as festive articles, the bunnies are, in fact, generic, and not tied exclusively to the Easter holiday. Therefore, these two designs will be classified separately from Sample C and Sample D. The applicable subheading for Sample A and Sample B of Style #E3J014, 11 Inch Easter Metal/Paper Mache Bunny, will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “articles of papier-mâché.” The rate of duty will be 0.6 percent ad valorem. The applicable subheading for Sample C and D of Style #E3J014, 11 Inch Easter Metal/Paper Mache Bunny, will be 9505.90.6000, 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.

Full text

NY I85554 August 28, 2002 CLA-2-95:RR:NC:SP:225 I85554 CATEGORY: Classification TARIFF NO.: 4823.90.2000; 9505.90.6000 Ms. Jenny Davenport Wal*Mart Stores, Inc. Mail Stop #0410 – L - 32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of an 11 Inch Easter Metal/Paper Mache Bunny assortment from China. Dear Ms. Davenport: In your letter dated August 19, 2002, you requested a tariff classification ruling. The submitted assortment, Style #E3J014, 11 Inch Easter Metal/Paper Mache Bunny, consists of four designs of a standing white bunny that measures approximately 11 inches in height x 5 inches in width x 5 inches in length that is comprised of a papier-mâché head and body with metal floppy ears, arms, hands, hat, and clothes. The first design, “Sample A”, depicts the bunny wearing a brown hat decorated with a butterfly, a blue vest decorated with a carrot and a white bunny head, and a brown bow tie. The bunny has a sunflower attached to one arm. The second design, “Sample B”, depicts the bunny wearing a green hat, a brown vest with green spots, a blue skirt decorated with butterflies, and a blue bow tie. The bunny is holding a flower. The third design, “Sample C”, depicts the bunny wearing a blue hat decorated with a bird, a pink and green striped shirt with a brown tie with green spots and decorated with a colored egg. The bunny is holding a carrot. The final design, “Sample D”, depicts the bunny wearing a pink hat, a brown collar, a green vest decorated with bees, and a blue skirt decorated with flowers. The bunny is holding three colored eggs. Although the suggested use of Sample A and Sample B is as festive articles, the bunnies are, in fact, generic, and not tied exclusively to the Easter holiday. Therefore, these two designs will be classified separately from Sample C and Sample D. The applicable subheading for Sample A and Sample B of Style #E3J014, 11 Inch Easter Metal/Paper Mache Bunny, will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “articles of papier-mâché.” The rate of duty will be 0.6 percent ad valorem. The applicable subheading for Sample C and D of Style #E3J014, 11 Inch Easter Metal/Paper Mache Bunny, will be 9505.90.6000, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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