Ms. Lisa Peterman
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614
RE: The tariff classification of printed paper Valentine's Day
stickers from China.
Dear Ms. Peterman:
In your letter dated November 23, 1998, on behalf of
Consolidated Stores Corporation, you requested a tariff
A sample identified as item # 981769 ("Valentine's Day
Stickers") was submitted and is being returned to you as
requested. It is a retail package containing two 4 3/4" x 7 3/4"
sheets of release paper bearing a number of die-cut, pressure-sensitive paper stickers printed with red and pink
representations of hearts and lips. (The printing appears to
have been done by a lithographic process, and the paper is
approximately 0.11 mm in thickness.) The stickers are intended
to be peeled off their backing and applied to other objects. You
state that they will be "primarily used to decorate letters,
cards or paper with Valentine lips and hearts."
You argue that the above-described goods should be
classified as "festive articles" in Chapter 95 of the Harmonized
Tariff Schedule of the United States (HTS). We note, however,
that although heart symbols are associated with Valentine's Day,
they are not limited to that day. Stickers bearing such symbols
can be used year-round to ornament various things, e.g.,
stationery. Moreover, the instant stickers are not used
exclusively to decorate the home for a specific holiday. They
are one step removed, i.e., they can be used in the making of
decorations and cards for Valentine's Day.
It is the opinion of this office that the instant items,
while advertised and sold during the Valentine's Day holiday, are
not seen by the purchasers as either decorations for the home or
as having use for entertainment in the home on the Valentine's
Day holiday. Therefore, the stickers are not festive articles.
The applicable subheading for the # 981769 stickers will be
4911.91.2040, HTS, which provides for other (than certain
enumerated) printed pictures, designs and photographs: litho-graphs on paper or paperboard, not over 0.51 mm in thickness.
For the remainder of 1998, the rate of duty will be 7.9 cents per
kilogram. Effective January 1, 1999, the rate of duty will be
6.6 cents per kilogram.
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 Carl
Abramowitz at 212-466-5733.
Robert B. Swierupski