The tariff classification of an Easter egg tree from China

PD D80289 August 4, 1998 CLA-2-95:NEW:TCB II:DO5 D80289 CATEGORY: Classification TARIFF NO: 9505.90.6000 Mr. Louis S. Shoichet Esq. Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of an Easter egg tree from China Dear Mr. Shoichet: In your letter dated July 16, 1998, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. With your letter you submitted a sample of an article called an "Easter Egg Tree", item number PP178034. The article is constructed of a polyresin material. The base depicts figures of two bunnies on a field of pink, blue, purple and yellow flowers, holding decorated Easter eggs. There is also a seated bunny holding a flower. The trunk of the tree appears to emerge from a decorated Easter egg located in the center of the base. The trunk and branches of the tree are composed of colored intertwined wires. Various colored egg-shaped ornaments dangle from the tree branches. When a switch at the bottom of the base is turned on, the egg ornaments light up with blinking lights, and an electronic chip plays two different tunes. The switch also allows the user to light up the blinking egg ornaments without musical accompaniment. The country of origin for the "Easter Egg Tree" will be China. The applicable subheading for the "Easter Egg Tree" 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. The applicable rate of duty will be free. 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, Kathleen M. Haage Area Director, New York/Newark Area