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NY D81734

September 18, 1998

CLA-2-95:RR:NC:SP:225 D81734


TARIFF NO.: 9505.90.6000

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of fillable Easter eggs from China

Dear Ms. Fassett:

In your letter dated August 25, 1998 you requested a tariff classification ruling.

The "Looney Tunes Filler Eggs," item #612422, consists of six plastic, hollow, eggs. One side of the egg is made of clear plastic. The opposite side of the egg is colored and decorated with the raised impression of the head of a cartoon character. The eggs break open lengthwise and may be filled with candy or small trinkets. They will be packaged in sets of six eggs to a polybag. A header card is attached for hanging purposes. Your sample is being returned as requested.

As a result of the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95." A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

The "Looney Tunes Filler Eggs" are decorative, as well as utilitarian. Decorated eggs are traditionally used in celebration of and for entertainment on Easter. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. As the eggs are also functional, they must meet the requirements of being a three dimensional, sculpted, full-bodied representation of an accepted symbol of an accepted holiday. It is clear that the eggs meet all requirements for the festive article provision.

The applicable subheading for the "Looney Tunes Filler Eggs," item #612422, 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 J. Wong at 212-466-5538.


Robert B. Swierupski

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