The tariff classification of outdoor decorations from China

NY F89340 July 28, 2000 CLA-2-95:RR:NC:SP:225 F89340 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6913.90.5000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of outdoor decorations from China Dear Mr. Hoffacker: In your letter dated July 7, 2000 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. Submitted with your inquiry were four color pictures of the items in question. The first article is referred to as a “Silly Bunny Standing on Egg Basket,” item #RK000109. The ceramic basket piece resembles a three-dimensional decorated egg with a bunny outstretched over the top like a handle. The bunny appears to be standing on all four appendages over the top of the egg basket. The “Big Silly Bunny Basket,” item #RK000110, is a ceramic representation of a three-dimensional bunny holding a decorated egg. The basket portion is incorporated into the back of the bunny where a tail might otherwise be positioned. The “Elegant Easter Bunny Basket,” item #RK000117, resembles a traditionally shaped basket made of ceramic. The ornamental article features a bunny popping out over the rim of the basket, which is decorated with a raised flower pattern. The “Easter Buckets,” item #RF000001 (A, B, C, D, E, & F), are ceramic, bucket shaped, articles that measure 6” in diameter by 7” high. The buckets are painted in pastel colors and are decorated with impressions of bunnies, flowers, eggs and baby chickens. In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. 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 Is associated with or used on a particular holiday. It is apparent that all the subject articles meet criteria one. However, only item numbers RK000109 and #RK000110, satisfy all three requirements for the festive provision. These ceramic articles are sculpted to depict a three-dimensional representation of a decorated egg, which is a recognized symbol of Easter. The remaining products are not configured in a manner that dedicates their use for Easter. Therefore, these products will be classified elsewhere in the tariff. The applicable subheading for the “Silly Bunny Standing on Egg Basket,” item #RK000109, and the “Big Silly Bunny Basket,” item #RK000110, 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. The applicable subheading for the “Elegant Easter Bunny Basket,” item #RK000117, and “Easter Buckets,” item #RF000001, will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles . . . other. The rate of duty will be 6 percent ad valorem. 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