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NY I85406

August 28, 2002

CLA-2-95:RR:NC:SP:225 I85406


TARIFF NO.: 9503.49.0000; 9505.90.6000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of an Inflatable Easter Bunny and a Bunny Groundbreaker from China.

Dear Mr. Shostak:

In your letter dated August 14, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #6203520, Inflatable Easter Bunny, consists of two designs of a vinyl inflatable white bunny (one male, one female) packaged together in a plastic bag. The male bunny is dressed in blue overalls; the female bunny is dressed in a pink jumper. When fully inflated, each bunny will measure approximately 30 inches in height x 20 inches across. Although identified as an “Easter” bunny, there is nothing festive about the designs of these bunnies to tie them exclusively to the Easter holiday. In fact, these two bunny designs are generic in nature, allowing the Inflatable Easter Bunny to be used any time of the year. Therefore, the item will not be classified as a festive article in HTS 9505, but instead in HTS 9503.

Item #6203480, Bunny Groundbreaker, consists of two designs of plastic lawn bunnies intended as decorations for the Easter holiday. The first design depicts a white bunny, from the shoulders up, emerging from the ground. The ground is decorated with three colored eggs. The second design depicts a white bunny, from the chest up, with his hands resting on his chin. The bunny’s chest is decorated with three colored eggs. Each bunny has a set of ears that are screwed into the top of the head, and a pair of stakes that are driven through two holes in the item and into the ground to support the bunny. When staked into the ground, each bunny will measure approximately 24 inches in height and 10 inches across.

Item #6213490, Plastic Clip Strip, and Item #6220120, Plastic Clip Strip, are plastic strips that measure approximately 1-1/2 inches in width and 24 inches in length and have perforations for hanging Item #6203490, Mylar-Coated Paper Garlands, and Item #6210120, Mylar-Coated Paper Shamrock Garland, respectively, which were previously ruled on in NY Ruling I82163. Your inquiry concerns whether the classification of the previously ruled on garlands changes if they are sold in 24-piece packs on these plastic strips. In the condition as imported, the clip strips form part of the packaging (part of the retail display) of the product as shipped to the retail stores. The cost of the clip strip will be pro-rated over the cost of the products packed on to it. If sold separately, the clip strips and the garlands would be classified separately.

The applicable subheading for Item #6203520, Inflatable Easter Bunny, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for Item #6203480, Bunny Groundbreaker, will be 9505.90.6000, 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 Wong at 646-733-3026.


Robert B. Swierupski

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