J87163 J8 Ruling Active

The tariff classification of a wax-filled ceramic assortment from China.

Issued August 21, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample and a photograph of a “Wax-Filled Ceramic With Decorated Easter Egg and Bunny” assortment identified as item number 4/3020. The three designs made of ceramic consist of a white bunny sitting against a decorated egg, a white bunny crouched against a decorated egg, and a white bunny in a headstand against a decorated egg. The bunny measures approximately 3 inches in height and 1-1/2 inches in width, and the egg measures approximately 3 inches in height 3 inches in diameter. The top of the egg is open and filled with wax with a wick in its center. Both the bunny and the egg are attached to a base depicting green grass, green plants, and flowers of assorted colors. The decorated egg is an accepted symbol traditionally associated with Easter. This office would consider the assortment to be classified within the provision for festive articles.

CBP rationale

The applicable subheading for the “Wax-Filled Ceramic With Decorated Easter Egg and Bunny” assortment identified as item number 4/3020 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.

Full text

NY J87163 August 21, 2003 CLA-2-95:RR:NC:SP:225 J87163 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ben Apolinario Dalton International Limited 308 Lincoln Street Duryea, PA 18642 RE: The tariff classification of a wax-filled ceramic assortment from China. Dear Mr. Apolinario: In your letter dated August 12, 2003, you requested a tariff classification ruling. You submitted a sample and a photograph of a “Wax-Filled Ceramic With Decorated Easter Egg and Bunny” assortment identified as item number 4/3020. The three designs made of ceramic consist of a white bunny sitting against a decorated egg, a white bunny crouched against a decorated egg, and a white bunny in a headstand against a decorated egg. The bunny measures approximately 3 inches in height and 1-1/2 inches in width, and the egg measures approximately 3 inches in height 3 inches in diameter. The top of the egg is open and filled with wax with a wick in its center. Both the bunny and the egg are attached to a base depicting green grass, green plants, and flowers of assorted colors. The decorated egg is an accepted symbol traditionally associated with Easter. This office would consider the assortment to be classified within the provision for festive articles. The applicable subheading for the “Wax-Filled Ceramic With Decorated Easter Egg and Bunny” assortment identified as item number 4/3020 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

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