The tariff classification of a decorative heart wall hanging from China

NY G80644 September 6, 2000 CLA-2-95:RR:NC:SP:225 G80644 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Road Eden Prairie, Minnesota 55344 RE: The tariff classification of a decorative heart wall hanging from China Dear Ms. Pearson: In your letter dated August 16, 2000 you requested a tariff classification ruling. The subject article is a heart shaped wooden frame covered in textile material, identified as a “LOVE” wall hanging. The item is composed of 20% polyester fabric, 10% plastic and 70% wood. The red fabric used to cover the wood frame is also stretched between the inner sides of the frame creating a second heart shape. This inner heart has glued on mirrored plastic letters that spell out the word “LOVE.” A sheer red ribbon with a loop is attached at the top for hanging on a wall or door. You have indicated in your letter that the item will be sold only during the Valentine’s Day season. It is your opinion that the “LOVE” wall hanging is classifiable as a festive article in Chapter 95. In the decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court determined selected articles qualified as festive provided certain requirements were met. Those items ruled upon were representations of symbols, which were traditionally associated with a recognized holiday. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. The heart shaped wall hanging is purely decorative in its use, having no utilitarian function. According to your letter, the article will be bought and sold only in conjunction with Valentine’s Day. As Customs has established that the red heart is a symbol associated with Valentine’s Day and all other requirements appear to be satisfied, we find the product will qualify for classification within the festive provision. The applicable subheading for the “LOVE” wall hanging will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division