Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of “Fingertip Bunny Stampers”, a “Rabbit Eye Riser”, “Funny Bunny Faces”, a “Bunny Egg Kicker” and a “Spring Bicycle Horn” from China.
Dear Ms. Tsiavos:
In your letter dated February 19, 2003, you requested a tariff classification ruling.
You submitted the following samples:
Item #3163, “Fingertip Bunny Stampers” is a set that consists of a plastic jar of “Bunny Play Clay” and five pink rubber “fingertips” that slide over the user’s fingertips and serve as stampers. Each of the rubber fingertips has an embossed design (bunny, chick, flower, butterfly, and basket) that a child will press into the clay and create imprint designs. The clay will be imported in 4 assorted colors (yellow, purple, blue, and pink) and the stampers will also be imported in yellow and blue colors. The item will be packaged on a hanging blister card. In our opinion, the item is a set with the essential character imparted by the clay.
Item #3709, “Rabbit Eye Riser” is a 5” toy that consists of a pink plastic rabbit head with eyeballs that rest in eye sockets that look like little baskets. There is a hole at the end of the rabbit ears and, when a child blows throw the hole, it causes the eyeballs to “rise” out of their sockets. The item provides frivolous amusement for a child. The rabbit will also be imported in yellow and green colors and packaged on a hanging blister card.
Item #4084, “Funny Bunny Faces” is a hand-held plastic toy bunny head that works by pushing down on the ears, which causes the eyes and inner mouth to spin and replace the displayed eyes and inner mouth with a different pair of eyes and inner mouth. The item allows a child to derive amusement by changing the looks of the bunny. The bunny will be imported in white, blue, pink, and yellow colors and packaged on a hanging blister card.
Item #4097, “Bunny Egg Kicker” is a toy that consists of a full-bodied plastic bunny, 4 colored plastic eggs, and an oval plastic base. To operate, the standing bunny’s feet, which have peg-like appendages on their soles, are plugged into holes in the base and an egg is lined-up in an indentation in front of the bunny’s foot. When the user presses down on the bunny’s head, the bunny kicks the egg. The harder the head is pressed, the further the egg is kicked. A child may derive amusement by trying to kick the eggs into paper cups, baskets, etc. The bunny measures approximately 7 inches in height and will be imported wearing a pink jersey and blue shorts or wearing a purple jersey and blue shorts and packaged on a hanging blister card.
Item #4113, Spring Bicycle Horn” is a plastic horn that consists of a chick head honker bulb attached to an orange cone, with a clamp molded on its side for attachment to the handlebars of a bicycle. When the chick head honker bulb is squeezed, the item emits a “quacking” sound. The item will also be imported with both the bunny honker bulbs and cones in assorted colors. Although you suggest its use for the amusement of children, the item, nevertheless, is a functioning horn and will be classified as such.
The applicable subheading for Item #3163, “Fingertip Bunny Stampers”, will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: “Modeling pastes, including those put up for children’s amusement.” The rate of duty will be free.
The applicable subheading for Item #3709, “Rabbit Eye Riser”, and Item #4084, “Funny Bunny Faces”, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.
The applicable subheading for Item #4097, “Bunny Egg Kicker”, will be 9503.49.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.
The applicable subheading for Item #4113, Spring Bicycle Horn”, will be 8714.99.8000, HTS, which provides for “Parts and accessories of vehicles of headings 8711 to 8713: Other: Other: Other.” The rate of duty will be 10% 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 Wong at 646-733-3026.
Robert B. Swierupski