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NY K89345




September 16, 2004
CLA-2-95:RR:NC:SP:225 K89345

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Easter bunnies from China.

Dear Ms. Aldinger:

In your letter dated August 23, 2004, you requested a tariff classification ruling.

You submitted samples of a “Standing Bunny 18.5IN” identified as assortment number 938201. The assortment consists of two styles of bunnies that stand upright and measure approximately 18-1/2 inches in height. Each bunny is made of 96 percent polyester that covers a plastic frame that accounts for the other 4% of material. The bunnies have bulbous mouths with floppy ears that are decorated with assorted colored buttons. One bunny is dressed in a yellow, pink, blue, and green vest with a blue floppy collar. The vest and collar are decorated with assorted colored buttons. The bunny also is dressed in blue pants decorated with a sewn-on carrot, patches and assorted colored buttons, with pink shoes with blue ties. The bunny holds a basket in its right hand that contains three colored eggs. The second style of bunny depicts a bunny dressed in pink, blue, green, and yellow coveralls decorated with assorted colored buttons and a front pocket that contains three colored eggs. The bunny wears a yellow bow tie and blue shoes with pink ties. The bunny holds a sign in its left hand imprinted with the words “Happy Easter.”

It is our opinion that these decorative bunnies with colored eggs are constructed in such a manner that they are dedicated for use as Easter bunnies to decorate the home for the Easter holiday. Additionally, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the assortment is intended to be sold and used in conjunction with said holiday. Therefore, this office concludes that the instant assortment qualifies as festive articles of Chapter 95.

The applicable subheading for the “Standing Bunny 18.5IN” identified as assortment number 938201 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. 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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