The tariff classification of a Hershey’s Easter Candy Basket from China.

NY I86463 September 25, 2002 CLA-2-95:RR:NC:SP:225 I86463 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Carl D. Cammarata George R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of a Hershey’s Easter Candy Basket from China. Dear Mr. Cammarata: In your letter dated September 4, 2002, on behalf of your client, Plush Creations, Inc., you requested a tariff classification ruling. The sample submitted, Style #6519, Hershey’s Easter Candy Basket, is a plush textile covered basket with handle that is constructed of man-made woven textile material and measures approximately 9 inches in height x 6-1/2 inches in width x 7-1/2 inches in depth, shaped like a figure of a bunny. The bunny is portrayed in a seated position with the torso of the bunny shaped like a bowl with an opening at the top of the bunny’s back, which allows the bowl to be filled with candy or eggs. The basket is made of rigid plastic that causes the basket to sit upright and the opening to remain open. A carrying handle of textile material is attached to the back of the bunny near the opening of the bowl. The bunny head, paws, and feet are stuffed with a polyester filler material, with the words “Happy Easter” imprinted on one paw. The three dimensional shaped bunny basket with the permanent imprinting of the words “Happy Easter” makes the functional item a festive article. The applicable subheading for Style #6519, Hershey’s Easter Candy Basket, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division