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NY H88258




February 22, 2002

CLA-2-95:RR:NC:SP:225 H88258

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ted Conlon
Four Star International
229 East Main Street
Milford, MA 01757

RE: The tariff classification of an Easter Stuffed Bunny Patchwork Wreath from China.

Dear Mr. Conlon:

In your letter dated February 18, 2002, you requested a tariff classification ruling.

The submitted sample, Item #23173263H, Easter Stuffed Bunny Patchwork Wreath, is comprised of a plush white bunny’s head attached to arms joined at the hands (no torso or lower extremities) in a circle to form a wreath. The bunny’s head is decorated with a miniature green colored bonnet with a pink textile ribbon and a pale green textile bow tied under his chin. The arms are covered with pink textile “sleeves” and decorated with two sewn on decorated eggs, a beehive, and a green and white flower. The clasped hands hold a blue wooden sign that measures approximately 6” in height x 3-1/2” in width x 8-1/2” in length with the painted words, “Spring Has Sprung.”

Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In regard to the submitted wreath, the decorated eggs sewn to the wreath are an accepted symbol traditionally associated with Easter. This office would consider the wreath to fall within the provision for festive articles.

The applicable subheading for Item #23173263H, Easter Stuffed Bunny Patchwork Wreath, 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.

Currently, articles properly classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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