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NY G80115

August 15, 2000

CLA-2-95:RR:NC:SP:225 G80115


TARIFF NO.: 9505.90.6000; 6304.93.0000

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

RE: The tariff classification of a festive article and a decorative article from China

Dear Mr. Hoffacker:

In your letter dated July 21, 2000 you requested a tariff classification ruling.

The submitted products are similar in their construction but are classified differently based on their unique designs and marketing constraints. The first item #882128-A is a stuffed representation of a bunny with a sign jutting out above his head that reads “Happy Easter.” The bunny is described as made of fabric mache and is densely stuffed with polyester filling. His face is printed with tiny eyes, eyebrows, a nose, cheeks and whiskers. A textile bow is glued under his face and his body is more or less implied. He has two long ears that stand upright atop his head. Between his ears is a curled wire that attaches to an inverted half eggshell made of wood. The broken eggshell serves as a sign that reads “Happy Easter.” A string loop is threaded through the sign and is intended to enable one to hang the product for use as a decoration.

The second sample, item #882128-B, is almost identical to the article described above with the exception of the sign. This bunny’s sign is shaped to resemble a carrot and is painted with the words “Every Bunny Welcome.” Although said to be sold at Easter, this bunny cannot be accepted as a festive article because it lacks a clear association with the holiday. This bunny is more of a generic variety that may be used as a decoration for the spring or may be displayed in the house all year long. It is not so dedicated for use at Easter as the bunny carrying a “Happy Easter” sign.

The applicable subheading for the bunny w/sign that reads “Happy Easter,” item #882128-A, 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.

The applicable subheading for the bunny w/sign that reads “Every Bunny Welcome,” item #882128-B, will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.8 percent ad valorem.

Item #882128-B, falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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