The tariff classification of a hand painted egg shell from Indonesia

NY 872919 April 21, 1992 CLA-2-95:S:N:N3D:225 872919 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Teresa Segadelli August Moon Co. 2320 Wisconsin Avenue NW #311 Washington, D.C. 20007 RE: The tariff classification of a hand painted egg shell from Indonesia Dear Ms. Segadelli: In your letter dated March 26, 1992, you requested a tariff classification ruling. The sample submitted with your inquiry is a hand painted egg shell. The eggs are hand blown and painted in Indonesia. Each egg shell will be painted with water colors and will be signed by the artist. They will be imported individually packaged in a box made of vegetable fibers. Your sample is being returned as requested. Customs has taken the position that decorated eggs are principally used during Easter and as such are correctly classified as festive articles in chapter 95. The applicable subheading for the hand painted egg shells will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem. Articles classifiable under subheading 9505.90.6000, HTS, which are products of Indonesia are entitled to duty free treat- ment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport