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 D82774 - NY D82823 > NY D82818

Previous Ruling Next Ruling
NY D82818

October 8, 1998

CLA-2-95:RR:NC:SP:225 D82818


TARIFF NO.: 9505.90.6000

Ms. Dawn Bialy
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of fillable Easter eggs from China

Dear Ms. Bialy:

In your letter dated September 16, 1998 you requested a tariff classification ruling.

Three samples were submitted with your inquiry. The first article, "Dudley's Stencil Filler Eggs", item #610525, consists of eight colored plastic eggs. The eggs break open lengthwise and may be filled with candy or small trinkets. A profile of bunnies, ducks and other shapes has been cut out from the egg shells to create a stencil effect. They will be packaged in a polybag with header card.

Item #611513, "Dudley's Filler Bunnies", are plastic fillable egg shapes designed with the raised impression of a rabbit's body. Bunny ears extend from the top end of the egg shapes. The articles break open at the center enabling them to be filled with candy. The bunny styled eggs are packaged three to a polybag with header card.

"Dudley's Puzzle Filler Eggs", item #611531, are plastic colored eggs made up of three sections which vary in color. The sections pull apart and are interchangeable, thereby, permitting one to mix and match the pieces to obtain the color combination desired. The eggs are fillable and contain a pin hole at one end for hanging purposes. One package consists of eight eggs in a polybag with header card.

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 fillable 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 "Dudley's Filler Eggs", items #610525, #611513 and #611531, 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

Previous Ruling Next Ruling

See also: