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PD D89669

April 1, 1999

CLA-2-95:L:OFO:D22 D89669

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Ted Conlon
Four Star International Trading Company
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of Easter eggs from China

Dear Mr. Conlon:

In your letter dated March 18, 1999, you requested a tariff classification ruling.

A sample of the Happy Eggs, item #23170013H, was submitted with your inquiry. The article consists of twelve (12) plastic fillable eggs. The eggs are paired in colors green, yellow, red, blue, orange and purple. Each egg opens in half horizontally and can be filled with candy or other items. The halves are interchangeable and can be used to mix and match colors. The Easter eggs are packaged in a plastic net attached to a header card.

As a result of the court decision of Midwest of Cannon Falls Inc. v. United States, 96-1271, 96-1279, 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 the plastic eggs 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.

Sincerely,

Eugenio Garza Jr.
Port Director

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