The tariff classification of a bead and sequin heart from China.

N245710 September 19, 2013 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Mathew Samuel Customs Compliance Specialist Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a bead and sequin heart from China. Dear Mr. Samuel: In your letter dated August 27, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is described as a “bead and sequin foam heart with polyester hanger.” Underlying Styrofoam forms the heart shape which is completely covered over in pink plastic sequins and white plastic beads. There is a pink polyester ribbon attached to the top of the heart that allows the item to be hung. You indicate possible classification under 9505.90.4000 or 9505.90.6000 of the Harmonized Tariff Schedule of the United States (HTSUS). To qualify as a festive article of heading 9505 of the HTSUS an item must be both decorative and traditionally associated with a particular holiday. A heart is a ubiquitous symbol of romantic affection applicable throughout the year and is not only associated to a specific festive occasion. Also a heart is not limited to use as an entertainment or celebration article, but rather has universal applications. Therefore, this item is not classified in heading 9505, HTSUS. Further you pose a question, would the glued on beads set into the foam remove the item from being classified in subheading 3926.90.3500, HTSUS, the provision in pertinent part for articles thereof of beads and spangles. It is our opinion that the beads and spangles or combination of such materials do not have to be stung for purposes of creating decorative articles under the provision. The applicable subheading for the bead and sequin foam heart with polyester hanger will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division