The tariff classification of Fabric Mini Heart Ornament from China

NY J84463 May 20, 2003 CLA-2-95:RR:NC:SP:225 J84463 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Despina Keegan Serko & Simon LLP 1700 Broadway New York, NY 10019 RE: The tariff classification of Fabric Mini Heart Ornament from China Dear Ms. Keegan: In your letter dated May 7, 2003 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc. The sample, item #29138, is called Fabric Mini Heart Ornament. It is a stuffed red textile heart that measures approximately two and a quarter inches in width, two inches in heights and is approximately one inch thick. A two and a half inch copper loop is attached at the top center of the heart. The item is a decoration. Given its size and value, it is likely that the item will be used to decorate only for the Valentine’s Day holiday. Your sample is returned as requested. The applicable subheading for the Fabric Mini Heart Ornament will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, ….: 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division