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NY R01245





January 6, 2005

CLA-2-95:RR:NC:SP:225 R01245

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Andrzej Bania
AB Import Export
5329 Parent Avenue
Warren, MI 48092

RE: The tariff classification of an Easter egg from Poland.

Dear Mr. Bania:

In your letter dated December 30, 2004, you requested a tariff classification ruling.

You submitted a photograph of a hand painted Easter egg. The egg consists of a natural eggshell emptied of the yolk and white and decorated with a painted bunny crouched among flowers. A ribbon with a hanging loop is attached to the top of the egg. You indicate that the egg will be marketed and sold to decorate the home for the Easter holiday.

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.

It is our opinion that this three-dimensional decorated Easter egg is closely associated with Easter, and likely to be sold only for a limited time prior to the Easter holiday at outlets specializing in the sale of holiday-related articles. The fragility of the hollowed out shell also suggests that it’s unlikely that the egg would be displayed on a year round basis, and that the ultimate purchaser would buy this egg with the expectation of displaying it only in the home during the Easter holiday. Therefore, this office concludes that this hand painted Easter egg qualifies as a festive article of Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for the Easter egg 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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