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NY F81099

January 21, 2000

CLA-2-95:RR:NC:SP:225 F81099


TARIFF NO.: 9505.90.6000

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
New York, N.Y. 10036-8901

RE: The tariff classification of a Lead Crystal Easter Egg from Germany.

Dear Ms. Wierbicki:

In your letter dated January 4, 2000 you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

The subject article, Item PP193167, for which you have submitted a sample, is a lead crystal Easter Egg. The article has a lead content of 24% and measures, approximately, 2” wide by 3 ½ “ high, and is in the shape of a decorated (geometric, zigzag designs) Easter egg on a pedestal. Your sample is being returned as requested.

Classification is based upon the General Rules of Interpretation. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

You have suggested that the submitted item should be classified as a festive article of Chapter 95. Based on the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, we have accepted certain articles that are representations of accepted symbols for a recognized holiday. A range of factors is 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.

Item PP193167 appears to satisfy all three criteria. Customs has established that decorated eggs are an accepted symbol of Easter, a recognized holiday. In addition, this office is satisfied with your affirmation that the item is marketed and sold in association with the claimed holiday. Based upon these findings, it our opinion that item # PP193167 is classifiable as a festive article in Chapter 95.

The applicable subheading for the “Lead Crystal Egg,” item # PP193167, 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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