US Customs Holds Chicken Not Festive Enough for Easter

On October 24, 2008, Robert B. Swierupski, CBP's Director of the National Commodity Specialist Division, answered a request for a tariff clarification ruling for two items:
1) "Speckled Egg Basket," and;
2) "Feather Chicks in Cage."

Even though both the "Speckled Egg Basket" and "Feather Chicks in Cage" shared common characteristics - namely twigs, Styrofoam, and (perhaps most importantly) dyed sisal grass - CBP held that only the "Speckled Egg Basket," due to its inclusion of pastel-colored plastic eggs, would be considered a recognizable festive motif for the Easter holiday. On the other hand, CBP found the baby chicks, which are constructed of Styrofoam covered in natural chicken feathers and which are the centerpiece of "Feather Chicks in Cage," to be too generic to be a recognized festive motif. Consequently:

The applicable subheading for a "Speckled Egg Basket" (Sku 2316875) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for "Feather Chicks in Cage" (Sku 2316875) will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes), articles of feathers or down. The rate of duty will be 4.7 % ad valorem.

With Halloween just having ended, perhaps there is still enough time to dye the chicks a nice shade of pastel and to staple a tiny bonnet to their fluffy little heads - festive them up enough to qualify for a duty-free rate.