The tariff classification of Easter Bunnies from China

N305018 July 17, 2019 CLA-2-46:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Ted Conlon Fourstar Group USA Inc. 189 Main Street, Ste. 31 Milford, MA 01757 RE: The tariff classification of Easter Bunnies from China Dear Mr. Conlon: In your letter, dated June 22, 2019, you requested a tariff classification ruling. Product information and sample of Item number 21514716 was submitted for our review. The subject merchandise is an assortment of Easter bunnies, Item numbers 21514716 and 21514716B. The items will be sold in two sizes, 5 ¾ inches by 3 inches by 6 inches and 5 inches by 3 inches by 6 ¾ inches. The Easter bunnies are manufactured by gluing dried cattail leaf pieces on a polyfoam core. They have a bottom a covered with paper. Both of the Easter bunnies have eyes and a nose made of plastic. Item number 21514716 has a jute tie glued around the neck and Item number 21514716B has polyester ribbon designed with the words “Happy Easter” glued around the neck. The various component materials which make up the Easter Bunnies are classifiable under separate headings in the Harmonized Tariff Schedule of the United States (HTSUS) and all contribute to the finished article. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. For the instant item, neither GRI 1 nor GRI 2 are applicable.Because the materials from which the bunnies are constructed are prima facie classifiable in different headings, the bunnies are composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. It is the opinion of our office that the material covering the majority of the Easter bunnies, cattail leaf strips, which meets the definition of plaiting materials as set forth in Note 1 to Chapter 46, HTSUS, is the essential character of the Easter bunnies. Your inquiry does not provide enough information for us to give a classification ruling on the Easter bunny, Item number 21514716B. Your request for a classification ruling should include a sample. When this is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The applicable subheading for the Easter bunny, Item number 21514716, will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 percent 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 4602.19.8000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4602.19.8000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division