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NY E89297

November 22, 1999

CLA-2-95:RR:NC:SP:225 E89297


TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of an Easter bunny basket from China

Dear Mr. Hoffacker:

In your letter dated October 22, 1999, received in this office on October 28, 1999, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

A sample of the “Felt Stuffed/Bamboo Bunny Basket with Happy Easter Sign,” item #M934620A, was submitted and is being returned to you as requested. The article consists of a bamboo basket, 7 ½” in diameter and 3 ¾” in height, that is covered in textile material. The figure of a bunny surrounds the outer edge of the basket. The bunny’s head, with floppy ears and a straw hat, is situated at one end of the basket. His arms wrap around the basket’s rim and in one arm he holds a “Happy Easter” sign. His feet are pasted to the opposite end of the basket. The item is constructed to convey a three dimensional appearance. The basket actually replaces the area where the torso of the bunny would normally be.

As a result of a court decision involving 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 determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;

2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and

3. Is associated with or used on a particular holiday.

Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.

The subject basket is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal. It is a functional item, in that it is designed to hold and display candy, and is used in celebration of and for entertainment on Easter (a recognized holiday). It is inherently designed for exclusive use at Easter as exhibited by the “Happy Easter” sign that is permanently affixed. Therefore, it is our opinion that the Bunny Basket is classifiable as a festive article in Chapter 95.

The applicable subheading for the “Felt Stuffed/Bamboo Bunny Basket with Happy Easter Sign,” item #M934620A, 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 212-637-7028.


Robert B. Swierupski

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