Reconsideration of New York Ruling Letter 839202 of April 1, 1989; polyester filled heart-shaped articles of textile materials from Korea ("Heart Throbs")

HQ 085512 December 28, 1989 CLA-2 CO:R:C:G 085512 NLP CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd. Brisbane, CA 94005 Re: Reconsideration of New York Ruling Letter 839202 of April 1, 1989; polyester filled heart-shaped articles of textile materials from Korea ("Heart Throbs") Dear Ms. Fumagalli: In New York Ruling Letter (NYRL) 839202, dated April 1, 1989, we held that articles referred to as "Heart Throbs" were classifiable under subheading 6307.90.9030, Harmonized Tariff Schedule of the United State Annotated (HTSUSA), which provides for other made up articles of textile materials, dutiable at 7 percent ad valorem. We have reconsidered this ruling and have concluded that it does not reflect the correct classification of the merchandise. FACTS: The articles in question are 3 inch tall hearts covered with a woven man-made textile material and filled with a shredded polyester fiber. Each heart has a loop at the top for hanging and a humorous message printed on the front. The hearts are called "Heart Throbs". ISSUE: Whether the "Heart Throbs" are classifiable under subheading 6307.90.9030, which provides for other made up articles of textile materials, or subheading 9505.90.6000, which provides for festive, carnival, or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other? -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 9505, HTSUS, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. The Explanatory Notes are the official interpretation of the HTSUS at the international level. Explanatory Note (A)(1) in Heading 9505 states that the heading covers festive, carnival or other entertainment articles including "....other decorations which are traditionally associated with a particular festival." The items in question are non-functional decorative items representing one of the most common symbols of Valentine's Day; the red heart with or without the presence of words. In addition, your letter, dated March 30, 1989, states that these items will be part of Dakin's Valentine's Day novelty line. Therefore, the merchandise under consideration consists of articles celebrating the festive occasion of Valentine's Day. Accordingly, these items are properly classifiable under Heading 9505. HOLDING: The "Heart Throbs" are classifiable under subheading 9505.90.6000, 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 is 3.1 percent ad valorem. New York Ruling Letter 839202 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division