United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I88422 - NY I88489 > NY I88465

Previous Ruling Next Ruling
NY I88465

November 19, 2002

CLA-2-95:RR:NC:SP:225 I88465


TARIFF NO.: 9505.90.6000

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
148 West 37th Street (4th fl.)
New York, NY 10018

RE: The tariff classification of a “Spring Bunny Water Globe” from China.

Dear Ms. Richardson:

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

The sample submitted, “Spring Bunny Water Globe”, is an Easter decoration made of resin and natural stone. The decoration is composed of a circular base that measures approximately 1-1/4 inches in height and 4-1/2 inches in diameter. A glass globe measuring approximately 3 inches in diameter is affixed to the base. The globe is filled with water and sprinkled with tiny bright colored particles. Inside the globe are 4 white bunnies running around a flower filled basket with a butterfly perched on its handle. The gazebo is decorated with flowers and vines and decorated eggs on top, and flowers, chicks and decorated eggs along its bottom. When the decoration is turned upside down the particles in the globe emerge from the bottom to create a shiny display of colors.

Based upon the court decision of 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 will be 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.

In the case of the “Spring Bunny Water Globe” this office finds that the product serves a purely decorative function having no utilitarian value. For that reason we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. Accordingly, we find that this decorative article qualifies as a festive article of Chapter 95.

The applicable subheading for the “Spring Bunny Water Globe” 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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: