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NY C81250




November 21, 1997

CLA-2-95:RR:NC:SP:225 C81250

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 3924.90.5500

Sally Berghauser
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of Stencil Cut Eggs and a Fillable Egg Box from China

Dear Ms. Berghauser:

In your letter dated October 22, 1997 you requested a tariff classification ruling.

Two items were submitted with your request. Item 611529, "Mickey's Stuff for Kids Stencil Cut Eggs", will be sold in a retail bag with cardboard header. The product consists of four different colored plastic eggs decorated with a cut out profile of the head of Mickey Mouse. The eggs are functional items which can be opened so that candy or other gifts can be placed inside the product. The filled eggs are then placed in Easter baskets, or hidden for an Easter egg hunt.

Purely decorative Easter Eggs have long been classified as Festive articles. In a recent court case, Midwest of Cannon Falls, the court extended the festive classification to three dimensional functional items used in celebration of, and for entertainment on, a joyous holiday. The instant functional product falls within this limited extension.

Item 611928, "Mickey's Stuff for Kids Fillable Egg Box", will also be sold in a retail bag with cardboard header. The product is a 4 X 2 1/2 inch transparent colored, plastic, oval case decorated with a slightly raised image of Mickey Mouse. The inch and a quarter deep case, flat on the bottom and top, can be used for storage of small items. Although the header card exhorts the buyer to "Fill with Easter treats!", there is nothing about the product to associate it with Easter except the oval shape of the container.

The applicable subheading for the "Mickey's Stuff for Kids Stencil Cut Eggs" 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 "Mickey's Stuff for Kids Fillable Egg Box" will be 3924.90.5500, Harmonized Tariff schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4% 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) 466-5538.

Sincerely,

Robert B. Swierupski
Director National Commodity

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