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 > 1998 NY Rulings > NY D82356 - NY D82464 > NY D82415

Previous Ruling Next Ruling
NY D82415

October 8, 1998

CLA-2-63:RR:NC:TA:352 D82415


TARIFF NO.: 6307.90.9989; 9505.90.6000

Ms. Sandy M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of windsocks from China.

Dear Ms. Rickert:

In your letter dated September 9, 1998, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. The sample is being returned as requested.

The submitted sample is a windsock, identified as style BBY (Boy Bunny). Also submitted was a photograph of two windsock, identified as items CHK (Easter Chick) and BGR(Girl Bunny). Items BBY and BGR are made of 100 percent nylon woven fabric sewn to resemble a boy bunny rabbit wearing trousers and a hat and a girl bunny rabbit wearing a dress and hat, respectively. The articles are opened at one end. The opened end of the articles are sewn over a plastic ring which measures approximately 8 inches in diameter. A textile braided cord is attached which will enable the articles to be hung anywhere.

Item CHK is constructed of 100 percent nylon woven fabric sewn to resemble a baby chick breaking out of a decorated egg. It is opened at one end. The open end is sewn over a plastic ring. A textile braided cord is attached which will enable the article to be hung anywhere.

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.

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. Therefore, this office finds the windsock depicting a baby chick breaking out of a decorated egg to qualify as a festive article.

In contrast, rabbits are a species of animals which are not necessarily associated with Easter. No distinguishing features exist which would link a plain rabbit specifically with Easter. This office finds that the submitted windsocks depict rabbits of a generic style which do not fall within the festive provision.

The applicable subheading for items BBY and BGR will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for item CHR 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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: