CLA-2-95:S:N:N3D:225-868309

Ms. Helen H. Seldon
W.M. Stone & Co., Inc.
P.O. Box 3160
Norfolk, Virginia 23514

RE: The tariff classification of inflatable hearts from China

Dear Ms. Seldon:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 28, 1991

ON BEHALF OF : Mark Steven Service Merchandisers, Inc.

DESCRIPTION OF MERCHANDISE : Item number 745810 is a set of three inflatable hearts. The hearts measure 10 inches in diameter. Each one is printed with a Valentine's Day message. The principle use for the hearts is a decoration for Valentine's day. HTS PROVISION : Festive, carnival or other enter- tainment articles: other: other

HTS SUBHEADING : 9505.90.6000

RATE OF DUTY : 3.1 percent ad valorem

OTHER : The samples will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport