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NY F89343




July 27, 2000

CLA-2-95: D13 F89343

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
BARTHCO Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of the "Silly Bunnies with Eggs" made in China.

Dear Mr. Hoffacker:

In a letter dated July 7, 2000, you requested a tariff classification ruling on behalf of your customer Consolidated Stores, Inc.

Two Merchandise Information Sheets with pictures were provided with your letter. Sample #1 is identified as item #RI000002, "Silly Bunnies with eggs". These articles are three small dolomite, (ceramic), bunnies each holding a decorated egg. The bunnies range in height from 5 1/2" to 7". The eggs come in four assorted colors.

Sample #2 is identified as item #RK000111, "Dolomite Rabbit". These articles are three small dolomite, (ceramic), bunnies each holding a decorated egg. These bunnies are slightly larger and are shaped differently than the first sample. In addition, each of these bunnies has a raffia ribbon around its neck. The bunnies' range in height from 7" to 8" and the eggs are available in three assorted colors.

You have suggested that the submitted items should be classified as festive articles of Chapter 95.

Based on the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, we have accepted certain articles that are representations of accepted symbols for a recognized holiday. A range of factors is considered in determining when an article qualifies for the festive provision. 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 3. Is associated with or used on a particular holiday.

Additionally, we 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.

Items #RI000002 and #RK000111 appear to satisfy all three criteria. Although rabbits are not necessarily associated with any festive occasion, Customs has established that decorated eggs are an accepted symbol of Easter, a recognized holiday. The characteristic feature that relates this article's uses with the festive occasion of Easter are the decorated eggs held by the rabbit. In addition, this office is satisfied with your affirmation that the item is marketed and sold in association with the claimed holiday. Based upon these findings, it our opinion that items #RI000002 and #RK000111 are classifiable as a festive article in Chapter 95.

The applicable subheading for #RI000002, "Silly Bunnies with eggs" and item #RK000111 "Dolomite Rabbit", 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.

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.

Sincerely,

Jeffrey R. Walgreen
Port Director

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