The tariff classification of a "Speckled Egg Basket" (SKU 2316966) and "Feather Chicks in Cage" (SKU 2316875) from China. Correction to Ruling Number N041719.

N044839 November 21, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6701.00.3000 Ms. M. Susan Lyons-Tovar Pier 1 Imports 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of a “Speckled Egg Basket” (SKU 2316966) and “Feather Chicks in Cage” (SKU 2316875) from China. Correction to Ruling Number N041719. Dear Ms. Lyons-Tovar: This replaces Ruling Number N041719, dated October 24, 2008, which contained a clerical error in the SKU number for the “Speckled Egg Basket.” The SKU number 2316875 should read SKU number 2316966. A complete corrected ruling follows. The "Speckled Egg Basket" consists of a basket filled with permanently affixed fake plastic eggs. Both the basket and its attached handle are made of birch twig. The basket is filled with Styrofoam, dried sisal grass and pastel-colored plastic eggs. The item measures approximately 2" in height x 8" in diameter. The “Feather Chicks in Cage” consists of two fake chicks and an iron wire cage, which has been partially covered with willow twigs, including the attached handle. The item measures approximately 4" in height x 5" in width x 6-1/2" in length. Inside the wire cage are two generic chicks, made of Styrofoam, covered in natural chicken feathers, which rest on a bed of dyed sisal grass. The pastel-colored plastic eggs in the "Speckled Egg Basket" are considered a recognizable festive motif for the Easter holiday. The item will be used to decorate the home to help celebrate Easter, and is advertised and marketed as such. However, the generic chicks of the "Feather Chicks in Cage" are not a recognized festive motif and will be classified in their own respective tariff heading. The applicable subheading for the "Speckled Egg Basket" (SKU 2316966) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the "Feather Chicks in Cage" (SKU 2316875) will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division