CLA-2-95:RR:OT:NC:N4:425
Ms. Colleen O’Shea-Moran
Darice Inc.
13000 Darice Parkway
Park 82
Strongsville, Ohio 44149
RE: The tariff classification of a Bunny Bottle and an Easter Bunny Felt Ornament Assortment from China.
Dear Ms. O’Shea-Moran:
In your letter dated August 2, 2011, on behalf of Lamrite West Inc., you requested a tariff classification ruling.
You submitted samples of a Bunny Bottle, identified as item # 411-192, and an Easter Bunny Felt Ornament Assortment, identified as item # 411-193. The Bunny Bottle consists of a plastic container with attached textile white bunny arms and legs and a plastic screw-on lid with an attached white bunny head with white and pink ears. The bunny has tiny black eyes and a pink nose, mouth and “cheeks.” It is decorated with a light blue textile scarf around its neck. The container, which serves as the bunny’s “body”, measures approximately 3” in height x 2” at its base while the overall article measures approximately 9-1/2” in height x 2-1/2” in diameter at the bunny’s head.
Although you suggest classification as a toy under tariff subheading 9503.00.0083, Harmonized Tariff Schedule of the United States, because you believe the Bunny Bottle has more play value than use as a container, we disagree. We believe that it is a novelty container and that its utilitarian use outweighs its amusement.
The Easter Bunny Felt Ornament Assortment consists of four bunny ornaments made of felt that measure approximately 9” in height x 5-1/2” at their widest width x 1/8” in thickness, and have a hanging loop on top attached to a metal ring for hanging the ornament. Two of the ornaments depict the heads of generic white bunnies with whimsical expressions on their faces. These bunnies are attired in a hat and/or a bow tie decorated with flowers and two tiny gold bells. The remaining two ornaments depict white bunnies with whimsical expressions on their faces and decorated egg bodies. Both of these bunnies are also decorated with tiny pink bells. Although referred to as an “assortment”, attached tags on each ornament indicate that each ornament will be sold individually.
The applicable subheading for the Bunny Bottle, identified as item # 411-192, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware…of plastics: Tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.
If imported for retail sale packaged and sold together, the applicable subheading for the Easter Bunny Felt Ornament Assortment will be 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." The rate of duty will be Free.
If each ornament of the Easter Bunny Felt Ornament Assortment is imported and sold separately, the applicable subheading for the Easter Bunny Felt Ornaments With Decorated Eggs will be 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." The rate of duty will be Free.
If each ornament of the Easter Bunny Felt Ornament Assortment is imported and sold separately, the applicable subheading for the Easter Bunny Felt Ornaments Without Decorated Eggs will be 6307.90.9889, HTSUS, which provides for "other made up textile articles, other." The rate of duty will be 7% ad valorem.
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/.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division