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NY G84136




December 12, 2000

CLA-2-95:RR:NC:SP:225 G84136

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. John A. Schoenig
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt, LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of an Easter bunny basket from China

Dear Mr. Schoenig:

In your letter dated November 13, 2000, received in this office on November 15, 2000, you requested a tariff classification ruling on behalf of your client Value City Imports.

The “Bunny Easter Basket” is a plush textile basket, shaped to resemble a full-figured rabbit. The product measures approximately 9”long by 8 ½” wide. The bunny’s head paws and legs are stuffed with polyester filler material. The torso of the bunny is shaped like a bowl, allowing it to be filled with Easter eggs or candy. The bunny is portrayed as lying on its back with his head, paws and legs raised upward to form the basket. A handle is fashioned out of cardboard that has been covered in fabric. Your sample is being returned as requested.

In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

Upon examination of the “Bunny Easter Basket,” it is our opinion that the article is constructed in a manner that dedicates its use with the holiday of Easter. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the item is intended to be sold and used in conjunction with said holiday. Therefore, this office concludes that the instant product will qualify as a festive article of Chapter 95.

The applicable subheading for the “Bunny Easter Basket” 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 and will remain unchanged in 2001.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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