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NY J87221




August 27, 2003

CLA-2-95:RR:NC:SP:225 J87221

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889; 9505.90.6000

Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of “Easter Musical Friends” from China.

Dear Ms. Butterline:

In your letter dated August 18, 2003, you requested a tariff classification ruling.

You submitted samples of an assortment of “Easter Musical Friends” identified as item number 934100. The assortment consists of 3 plush textile baskets stuffed with polyester fiber and shaped to resemble a three-dimensional pink bunny, a purple bunny, and a white duck, respectively. Each basket measures approximately 6” in depth and 7 ½” in diameter. The “Duck Basket” has a protruding duck head that measures approximately 3-1/2 in length with glued-on eyes and an orange beak. The basket has two white duck feet in front and two orange duck feet in back. The top of the duck has a spring top opening with a fabric handle, but is designed primarily as a basket for placement on a counter or table. The “Pink Bunny Basket” and the “Purple Bunny Basket” are identical except for color. Both baskets measure approximately 6” in depth and 7 ½” in diameter, with a protruding bunny face that measures approximately 3-1/2 inches in length with glued-on eyes, floppy ears, four feet and a bobtail. The top of the bunny has a spring top with a fabric handle, but is designed primarily as a basket for placement on a counter or table. All three of the baskets play “In Your Easter Bonnet” when one of their feet is squeezed.

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 “Pink Bunny Basket” and the “Purple Bunny Basket”, it is our opinion that the three-dimensional Easter Bunny is often associated with Easter, that the ultimate purchaser would buy these baskets with the expectation of using them to collect, distribute, or display Easter eggs and/or candy, and that the baskets would be available for only a limited time prior to the Easter holiday at outlets specializing in the sale of holiday-related articles. Therefore, this office concludes that these two baskets will qualify as festive articles of Chapter 95 of the Harmonized Tariff Schedule. However, the “Duck Basket” is designed in the shape of a duck, which is not a symbol traditionally associated with the Easter holiday, and cannot be classified as a festive article. Instead, it will be classified as a made up textile article in Chapter 63 of the Harmonized Tariff Schedule.

The applicable subheading for the “Duck Basket” of the “Easter Musical Friends” assortment identified as item number 934100 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." The rate of duty is 7 percent ad valorem.

The applicable subheading for the “Pink Bunny Basket” and the “Purple Bunny Basket” of the “Easter Musical Friends” assortment identified as item number 934100 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.

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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