CLA-2-95:RR:NC:SP:225 D81320

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of fillable Easter eggs and a plastic container from China

Dear Ms. Fassett:

In your letter dated August 6, 1998, received in this office on August 16, 1998, you requested a tariff classification ruling.

Three samples were submitted to this office. The "Pooh Filler Eggs," item #612416, consists of 6 colored plastic eggs. One side of the egg is decorated with the raised impression of the head of the "Pooh" character. Encircling "Pooh" are tiny pin holes which may be used to insert a string loop for hanging. The eggs break open lengthwise and are hollow inside allowing them to be filled with candy or small trinkets. The six eggs will be packaged in a polybag with header which suggests the eggs may be filled or hung.

Item #611532, "3 Piece Puzzle Eggs," are hollow, plastic, colored eggs. The eggs are packaged four to a bag with a header card. Each egg is made up of three sections which vary in color. The sections pull apart and are interchangeable, thereby, permitting one to mix and match the pieces to obtain the color combination desired. The eggs are fillable and each contains a pin hole at one end to allow them to be hung.

The "Easter Egg Clipable Candy Dispenser," item #612091, is a plastic oval shaped container. It measures 4" in length and 2 3/4" in width. A small panel slides down on the side allowing the container to be filled and emptied. The cover contains the raised impression of decorated eggs. A clip is affixed to the back which allows it to be fastened onto bags, books, and similar items. Each container is packaged in a clear bag with cardboard header. The samples are being returned per your request.

As a result of 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 are 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 "Pooh Filler Eggs" and "3 Piece Puzzle Eggs" we find that both products serve as decorations and as utilitarian items. Decorated eggs are traditionally used in celebration of and for entertainment on Easter. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. Additionally, the eggs serve as containers capable of holding items such as candy. When an article is functional, to qualify as festive, it must be a three dimensional, sculpted, full bodied representation of an accepted symbol of an accepted holiday. We find the two styles of plastic eggs satisfy all requirements for festive articles and will be considered within the festive provision of Chapter 95.

The "Easter Egg Clipable Candy Dispenser," however, is not a three dimensional representation of an accepted symbol for any recognized holiday. Note that there is a distinction between oval shaped and egg shaped. They are not to be construed as one and the same. Therefore, this fillable container is classifiable as an article of plastic in Chapter 39.

The applicable subheading for the "Pooh Filler Eggs" and "3 Piece Puzzle Eggs" 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.

The applicable subheading for the "Easter Egg Clipable Candy Dispenser," will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 J. Wong at 212-466-5538.


Robert B. Swierupski
National Commodity
Specialist Division