United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E85202 - NY E85270 > NY E85225

Previous Ruling Next Ruling


August 13, 1999

CLA-2-94:RR:NC:2:227 E85225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000; 9505.90.6000

Ms. Jill Citrowske
Impact Plastics, Inc.
1 E. Industrial Blvd.
Maynard, MN 56260

RE: The tariff classification of electric light and festive displays from China.

Dear Ms. Citrowske:

In your letter dated July 16, 1999, you requested a tariff classification ruling.

The samples submitted consist of the following electric light and festive displays:
a) a festive article, referred to as the “Easter Egg” (item number 39551), which measures approximately 16 ½ inches high by 13 ½ inches wide and depicts an open plastic frame of an egg with a zigzag-like geometric motif across its midsection. Further, there are slots, situated around the motif and border of the frame, which contain miniature colored light bulbs affixed along an electrical wire harness with plug and socket
b) a light display, referred to as the “Bunny Face” (item number 39552), which measures approximately 16 inches high by 13 ½ inches at its widest point and depicts an open plastic frame of a bunny’s face with long ears. There are slots, situated around the border of the frame, which contain miniature colored light bulbs affixed along an electrical wire harness with plug and socket.
c) a light display, referred to as the “Jumping Bunny” (item number 39553), which measures about 14 inches high by 17 inches wide at its maximum dimensions and depicts an open plastic frame of a leaping bunny. There are slots, situated around the border of the frame, which contain miniature colored light bulbs affixed along an electrical wire harness with plug and socket.

You state that these items should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. This claim is substantiated in stating that the subject article meets the following festive criteria: it is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; it functions primarily as a decoration or functional item used in the celebration of and for entertainment on a holiday (Easter); and is associated with or used on a particular holiday (Easter).

In addition to the above criteria, this office must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.

Although you have indicated that each item will be sold in association with Easter, their marketing alone does not necessarily warrant classification as a festive article. The items must resemble an accepted symbol of an accepted holiday as well as satisfy other factors involving use, marketing, et cetera. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. Accordingly, this office finds that item 39551, the “Easter Egg,” will be considered a festive article of Chapter 95, HTS.

However, it has been determined that items 39552 and 39553, the bunny-like displays, fail to meet the criterion of being associated with or used on a particular holiday in that bunny silhouettes may simply be representative of charming animals or the springtime. Since the figures themselves are not intrinsically related to Easter, consideration of classification under subheading 9505.90.6000, HTS, is precluded. The applicable subheading for item 39551, the “Easter Egg,” will be 9505.90.6000, 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 electric plastic light displays, item numbers 39552 and 39553, will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: