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 > 2003 NY Rulings > NY J87163 - NY J87204 > NY J87163

Previous Ruling Next Ruling
NY J87163

August 21, 2003

CLA-2-95:RR:NC:SP:225 J87163


TARIFF NO.: 9505.90.6000

Mr. Ben Apolinario
Dalton International Limited
308 Lincoln Street
Duryea, PA 18642

RE: The tariff classification of a wax-filled ceramic assortment from China.

Dear Mr. Apolinario:

In your letter dated August 12, 2003, you requested a tariff classification ruling.

You submitted a sample and a photograph of a “Wax-Filled Ceramic With Decorated Easter Egg and Bunny” assortment identified as item number 4/3020. The three designs made of ceramic consist of a white bunny sitting against a decorated egg, a white bunny crouched against a decorated egg, and a white bunny in a headstand against a decorated egg. The bunny measures approximately 3 inches in height and 1-1/2 inches in width, and the egg measures approximately 3 inches in height 3 inches in diameter. The top of the egg is open and filled with wax with a wick in its center. Both the bunny and the egg are attached to a base depicting green grass, green plants, and flowers of assorted colors. The decorated egg is an accepted symbol traditionally associated with Easter. This office would consider the assortment to be classified within the provision for festive articles.

The applicable subheading for the “Wax-Filled Ceramic With Decorated Easter Egg and Bunny” assortment identified as item number 4/3020 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: