The tariff classification of a Valentine’s Day decoration from China

NY H82290 July 9, 2001 CLA-2-95:RR:NC:SP:225 H82290 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun World Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Valentine’s Day decoration from China Dear Mr. August: In your letter dated June 4, 2001, received in this office on June 13, 2001, you requested a tariff classification ruling. A sample of the “10” Valentine Heart”, item 6063, was received with your inquiry. The heart is composed of a wire frame adorned with colored tinsel and ribbon. The frame consists of four heart shaped wires assembled in a fashion that provides a three dimensional appearance. The tinsel fibers are wrapped around the frame adding bulk to the heart. A contrasting colored bow is affixed at the top. Another ribbon is looped on top for hanging purposes. You have indicated that the heart is part of an assortment of three styles. As the heart is purely decorative and depicts a symbol closely associated with Valentine’s Day, it will qualify as a festive article provided the item is bought and sold in conjunction therewith. The applicable subheading for the “10” Valentine Heart”, item 6063, 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