The tariff classification of Easter egg ornaments from China

NY 883498 March 31, 1993 CLA-2-95:S:N:N8:225 883498 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Ron Sias J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, N.Y. 10279 RE: The tariff classification of Easter egg ornaments from China Dear Mr. Sias: In your letter dated February 26, 1993, received in this office on March 10, 1993, you requested a tariff classification ruling on behalf of your client F.W. Woolworth Co. The sample submitted, "Wooden Easter Ornaments", is identified by item number M2150D. The article consists of 16 wooden ornaments packaged in a window box. Each item measures less than 2 inches in height and has a loop permanently attached for hanging purposes. Four of the ornaments represent birds, four are bunnies and eight resemble decorated Easter eggs. Your sample is being returned as requested. Classification is based upon the General Rules of Interpretation. This article is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components 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". The nature of this article is such that an essential character determin- ation cannot be made, therefore, we must go to GRI 3(c) which states "goods not classified in 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consider- ation". The two competing headings relevant to this item are 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood; and 9505.90.6090, HTS, which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other: other. By application of GRI 3(c) the heading which occurs last is the provision for festive articles. The applicable subheading for the wooden Easter ornaments, item number M2150D will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 6.8 percent ad valorem. 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