The tariff classification of a porcelain Easter decoration from China

PD E87062 October 5, 1999 CLA-2-95:L:OFO:D22 E87062 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a porcelain Easter decoration from China Dear Mr. Hoffacker: In your letter dated August 31, 1999, received in this office on September 8, 1999, you requested a tariff classification ruling on behalf of your client, Consolidated Stores, Inc. The sample enclosed with your request is identified as “Porcelain Egg Cup Bunnies.” The article is a porcelain bunny and cracked egg shell figurine designated as item M233193. The color-decorated figurine depicts a 4-½ inch female bunny standing on a base and wearing a dress and bonnet. The right paw has a rose and the left paw holds a basket. Half an egg shell sets upright on the base next to the bunny. The decorated shell measures 1 ½ inches tall and 2 inches wide at the rim. Your sample is being returned as requested. As a result of the court decision of Midwest of Cannon Falls Inc. v. United States, 96-1271, 96-1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of “festive, carnival, or other entertainment articles of Chapter 95.” A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The porcelain egg article with bunny is strictly decorative. Traditionally decorated eggs are used in celebration of and for entertainment on Easter. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. The egg figurine meets the requirement for the festive article provision. The applicable subheading for the “Porcelain Egg Cup Bunnies” 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: other. The rate of duty will be free. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas COMMENT1