The tariff classification of plastic and textile bunny ornaments from China.

N178525 August 26, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 6307.90.9889 Ms. Colleen O’Shea-Moran Darice, Inc. 13000 Darice Parkway, Park 82 Strongsville, Ohio 44149 RE: The tariff classification of plastic and textile bunny ornaments from China. Dear Ms. O’Shea-Moran: In your letter dated August 2, 2011, you requested a tariff classification ruling. Two samples were provides with your letter. The first sample (Item Number 404-032) is a bunny ornament with an LED lighting feature. This sample consists of a bunny with an ethylene vinyl acetate (EVA) plastic torso and polyester textile head, ears and arms, as well as additional textile features such as a bow and buttons. The lighting feature provides little illumination in the surrounding area, and is used primarily to light up the ornament itself to enhance its decorative appeal. This bunny measures approximately 6 inches in height. The essential character of this item is imparted by the textile material, which provides the decorative aspects of the bunny. The second sample (Item 411-189) is an ethylene vinyl acetate plastic bunny ornament with an LED lighting feature. The lighting feature provides little illumination in the surrounding area, and is used primarily to light up the ornament itself to enhance its decorative appeal. This item measures approximately 8 inches in height. While this bunny has a few minor features of textile material, both its head and torso are composed of plastic, and it is the plastic which imparts the essential character. As you requested, the samples will be returned. You suggest classification as a toy in subheading 9503.00.0083. However, the bunnies are not principally designed for amusement, but rather for decoration. The applicable subheading for the bunny ornament with the textile head, ears and arms (Item 404-032) will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles . . . other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the bunny ornament composed primarily of plastic (Item 411-189) will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division