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NY D82788

September 30, 1998

CLA-2-95:L:OFO:D22 D82788


TARIFF NO.: 9505.90.6000

Ms. Lori Aldinger
Rite Aid Corporation
Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an Easter decoration from China

Dear Ms. Aldinger:

In your letter dated September 21, 1998, you requested a tariff classification ruling.

You submitted a sample identified as "Easter Waterball", Rite Aid item no. 990270. The item is an Easter decoration made of polyresin. The decoration is composed of a 3.5" x 2" flat bottom base. On top of the base stands a 3" bunny and a 1" hollow tree trunk. A glass globe measuring 1.75" in diameter sets on top of the trunk. The globe is filled with water and sprinkled with tiny bright colored particles. Inside the globe is a yellow chick standing on a stack of Easter colored eggs. The figurine and the globe/trunk are permanently affixed to the base. When the decoration is turned upside down the particles in the globe emerge from the bottom to create a shiny display of colors.

Based upon 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 will be 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.

In the case of the Easter ornament we find the product serves a purely decorative function having no utilitarian value. For that reason we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed.

It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. In addition, the supporting evidence regarding the circumstances of sale for the product in association with the claimed holiday has been satisfied. Accordingly, we find that the decorative figurine will now qualify as a festive article of Chapter 95.

The applicable subheading for the Easter decoration will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: 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.


Eugenio Garza Jr.
Port Director

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