CLA-2-63:OT:RR:NC:N3:351
Ms. Lynn Schab
Liss Global, Incorporated
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a textile lawn decoration from China
Dear Ms. Schab:
In your letter dated March 16, 2012, you requested a tariff classification ruling.
You submitted one sample you identify as a Bunny Lawn Stake, item 1E10069. It is a lawn decoration and stands approximately 5’ tall. This item is part of an assortment of three bunnies each in different color clothes. The bunnies are dressed in woven textile fabric with straw coming out of their arms and legs. The bunnies are made up with Styrofoam heads and torsos; the arms, legs and ears are wired to make them bendable. The lawn decorations are made with a bamboo stake that allows them to be pushed into the lawn.
The applicable subheading for the rabbit lawn stake, item 1E10069, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You suggest classification for the lawn stakes in subheading 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.”
Although you describe the product as an Easter Bunny, there are no features or wording on the bunny that associate it with Easter or limit its use to Easter. While rabbits can be associated with a holiday, rabbits dressed in spring colors are not a recognized festive motif.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
Your sample will be returned to you as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division