The tariff classification of decorative Easter articles from China.

N064283 June 16, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. William Stringfield 249 E. Ocean Blvd. Suite 1008 Long Beach, CA 90802 RE: The tariff classification of decorative Easter articles from China. Dear Mr. Stringfield: In your letter dated June 3, 2009, on behalf of Christmas Street International, you requested a tariff classification ruling. The component breakdowns and images of two products were submitted with your request. Five samples of item D102713A-E were represented in the photograph, one in each of five colors. The items are 105mm colored eggs with a glitter enhancement finish. The eggs are constructed of styrofoam, polyester, glitter and primarily sisal. Item D102710A-C is a decorative object consisting of a paper mache pot that has green turkey feathers affixed to it, so as to give the impression of grass. A colored styrofoam egg sits atop a similarly colored stem, as though the egg grew out of the pot. Samples of three pots, each with a different colored egg, can be seen in the photograph. This item measures approximately eleven inches in height by three and a half inches in width and is constructed of styrofoam, paper mache, turkey feathers, paint, and wire. Both items will be sold to decorate the home for the Easter holiday, and are classifiable as festive articles. The applicable subheading for both the Colored Sisal Egg and the Colored Styrofoam Egg with Paper Mache Pot will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division