HQ 087786: Classification of an "Easter Bunny Basket"

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087786

                        December 20, 1990


CLA-2 CO:R:C:G  087786  CMR

CATEGORY: Classification

TARIFF NO.: 6307.90.9590

Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Classification of an "Easter Bunny Basket"

Dear Mr. Shoichet:

     This ruling is in response to your submission of August 23,
1990, on behalf of Avon Products, Inc., requesting classification
of an article referred to by you as an "Easter Bunny Basket."
The article will be imported from China.

FACTS:

     The submitted sample is a textile container designed to
represent a rabbit.  The container measures approximately six
inches in length and four and one-half inches in width.  The
container is oval in shape and has a rabbit head with ears and
rabbit feet sewn to its body.  The container is carried by means
of double straps which have polyester filled paw shaped ends and
hook and loop type fasteners.  The straps and fasteners are
designed so that the container may be inverted.  The container
has an outer shell of polyester fabric and is stuffed with
polyester filler material.

     The bunny containers may be imported with the two textile
straps joined with hook and loop fasteners or without handles.
Your request states the container is designed as an Easter basket
of the sort which holds Easter eggs.

ISSUE:

     Is the subject article classifiable as a "child's novelty
handbag" of heading 4202, HTSUSA, or as an other made up article
of heading 6307, HTSUSA?

                               -2-


LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."

     An article similar to the subject article was classified as
a child's novelty handbag in subheading 4202.22.8050, HTSUSA, in
HRL 085752 of December 4, 1989.  While this offers some support
for classification of the subject article similarly, we will
reexamine the arguments and reconsider the classification.

     Heading 4202, HTSUSA, provides for, among other things,
handbags and similar articles.  The rationale for classification
of the "Easter Bunny Basket" as a child's novelty handbag of this
heading is that the article is used by children to carry articles
normally associated with their age group from one location to
another.

     While this could be a true statement in regard to the
subject merchandise and the merchandise ruled on in HRL 085752,
we now believe upon reflection that this alone is insufficient
basis for classifying these articles as children's novelty
handbags.

     In regard to the subject merchandise, if the rabbit feet and
head were not present, one would have an oval textile container
with two connecting straps which form a handle.  The article
without the attached rabbit features would strongly resemble a
basket, made of textile material.  Webster's II New Riverside
University Dictionary defines basket, at page 156, as, among
other things, "[s]omething like a basket."  A basket may be used
to carry articles, but that does not change a basket into a
handbag.  We believe that is true in this case also.  The subject
article is clearly "something like a basket."  It is a novelty
Easter basket, not a handbag.  Therefore, it is not classifiable
in heading 4202, HTSUSA.

     As an article of textile, we are unable to find a heading
more specific for this article than heading 6307, HTSUSA, which
provides for other made-up textile articles.  Therefore, the
"Easter Bunny Basket" is classified in heading 6307, HTSUSA.

HOLDING:

     The "Easter Bunny Basket" is classified as an other made-up
textile article in subheading 6307.90.9590, HTSUSA, dutiable at 7
percent ad valorem.
                               -3-


     HRL 085752 of December 4, 1989, classifying as article
similar to the article ruled on herein is hereby revoked in
accordance with 19 CFR 177.9(d).  Furthermore, any previously
issued rulings which clearly conflict with the analysis and
result herein setforth are likewise revoked under the authority
of 19 CFR 177.9(d).

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division