United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088389 - HQ 0088453 > HQ 0088433

Previous Ruling Next Ruling


HQ 088433


April 12, 1991
CLA-2 CO:R:C:F 088433 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. David Malina
Assistant Manager Import/Traffic
Silvestri Corporation
2720 North Paulina Street
Chicago, IL 60614

RE: Picnic Bunny Couple

Dear Mr. Malina:

This is in response to your letter of November 30, 1990, requesting the classification of the "Picnic Bunny Couple" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were forwarded for our examination.

FACTS:

The item before us, the "Picnic Bunny Couple," consists of a set of two standing bunny figures approximately 14" in height. The bodies of these figures consist of hollow cardboard cones covered with pastel-colored cloth mache. The heads and paws are of polyester resin. Overall, the chief material breakdown is as follows: polyester resin - 80 percent, cotton - 15 percent, and paper - 5 percent.

In your letter, you indicate that the item described above is intended as a decorative item to be used during the Easter season and is marketed as such in your catalog. Hence, you maintain that the subject item is classifiable as a festive article in heading 9505, HTSUSA.

ISSUE:

Whether the "Picnic Bunny Couple" qualifies as a festive article, and, if not, what classification is appropriate.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 9505, HTSUSA, provides, in pertinent part, for "[f]estive, carnival and other entertainment articles." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505 indicates that the heading covers:

(A) Festive, carnival or other entertainment articles which in view of their intended use are generally made of non-durable material. They include:

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

Items classifiable in heading 9505 tend to serve no other function than decoration.

While the item at issue is decorative, it does not qualify as a festive article. Not all rabbits are Easter rabbits. While the figures which make up the "Picnic Bunny Couple" sport spring colors, there is no clear indication (aside from their inclusion in an Easter catalog) they are related to Easter. Neither figure closely resembles the traditional Easter Bunny.

Heading 9503, HTSUSA, provides, in pertinent part, for "[o]ther toys." The Explanatory Note to heading 9503 indicates that the heading covers, among other articles, toys representing animals. As the item in question is purely decorative and provides minimal play value, it is not classifiable in heading 9503.

Heading 3926, HTSUSA, provides, in pertinent part, for "[o]ther articles of plastics." The Explanatory Note to heading 3926 indicates that the heading includes statuettes and other ornamental articles. As the item at issue beautifies its surroundings and is made of 80 percent polyester resin (a plastic), it is classifiable as an other article of plastic in heading 3926, HTSUSA.

HOLDING:

The "Picnic Bunny Couple" is classifiable in subheading 3926.40.0000, HTSUSA, which provides for other articles of plastics nad articles other than of headings 3901 to 3914; statuettes and other ornamental articles. The applicable rate of duty is 5.3 percent ad valorem.

The samples will be returned to your office.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: