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NY K87778

July 15, 2004
CLA-2-95:RR:NC:SP:225 K87778


TARIFF NO.: 9505.90.6000

Ms. Elsa Wong
GT Plus Limited
4/F Kowloon Centre
29-43 Ashley Road
Tsimshatsui, Hong Kong

RE: The tariff classification of Easter articles from China.

Dear Ms. Wong:

In your letter dated July 8, 2004, you requested a tariff classification ruling.

You submitted the following samples:

“6ct. Easter Egg Filler” consists of six plastic colored eggs (beige, blue, pink, yellow, green, and purple) packaged together in a polybag with a cardboard header. Each egg measures approximately 3 inches in height and 2 inches in diameter and can be opened in half. The plastic colored eggs are considered appropriate symbols of Easter and will be marketed and sold as items used for the home for the Easter holiday.

“Easter Bunny Egg Filler” is an article with a clear plastic bunny head and a pink plastic egg body. It measures approximately 3-1/4 inches in height and 2-1/4 inches in diameter and can be opened in half. The bunny head depicts the features of a bunny including whiskers, a pink nose, and two upright ears. The egg body has the outline of paws and is flat on the bottom, so that the article sits up. The combination of the bunny and colored egg body identifies the article as the Easter bunny, which is an appropriate symbol of Easter. The item will be marketed and sold as an item used for the home for the Easter holiday.

The applicable subheading for the “6ct. Easter Egg Filler” and the “Easter Bunny Egg Filler” 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

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