The tariff classification of an Easter egg plate from China

NY F89339 July 28, 2000 CLA-2-95:RR:NC:SP:225 F89339 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 an Easter egg plate from China Dear Mr. Hoffacker: In your letter dated July 7, 2000 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A picture of the article was submitted with your inquiry. The product is a “Bunny Egg Plate,” identified as item #RK000114. The plate incorporates six egg-shaped recessed areas designed to accommodate six eggs. The egg shapes are painted in pastel colors. The center of the plate bears a three dimensional representation of a standing bunny. The plate is made of dolomite and measures approximately 8 ¼” X 7” x 4”H. Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. 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. The subject plate appears to satisfy all three criteria. It is not made of precious or semiprecious stones, precious metal or metal clad with precious metal. It serves as a functional article used in celebration of, and for entertainment on Easter, and is associated with or used on that particular holiday. We note that the three dimensional representation of a bunny is not, by itself, indicative of Easter. However, the bunny in this instance is surrounded by representations of decorated eggs, which are an accepted symbol of Easter. Based upon these findings, it is our opinion that the “Bunny Egg Plate” satisfies the requirements for the festive article provision. The applicable subheading for the “Bunny Egg Plate,” item #RK000114, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division