The tariff classification of a ceramic decorated egg from China

NY E87065 October 6, 1999 CLA-2-95:RR:NC:SP:225 E87065 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 ceramic decorated egg 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 Consolidated Stores, Inc. The submitted item #M259715, is a “Dolomite Large Hand Painted Egg Box.” The article is sculpted in the shape of a three-dimensional decorated egg. The lid bears the raised impression of a tied bow, decorated eggs and flowers. The bottom portion bears a raised impression of intertwined ribbon. The entire product is painted in pastel colors and measures 7 ¾” X 6” X 6”. It is capable of holding small items such as candy. Your sample is being returned as requested. In keeping with the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, we have accepted certain articles within Chapter 95 that are representations of accepted symbols of a recognized holiday. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. Furthermore, due to the construction and ornate design of the dolomite egg box, it is believed that the item will only be used during the occasion of Easter and will be put away thereafter. Based upon these findings, it our opinion that the egg container is classifiable as a festive article in Chapter 95. The applicable subheading for the “Dolomite Large Hand Painted Egg Box,” item #M259715, 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division