CLA-2-95:RR:NC:SP:225 G88889
Mr. Joel K. Simon
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, N.Y. 10048
RE: The tariff classification of Valentine heart decorations from China
Dear Mr. Simon:
In your letter dated March 20, 2001, you requested a tariff classification ruling on behalf of Russ Berrie and Company, Inc.
The submitted samples are textile heart decorations for Valentine’s Day. Item #V2310 is a stuffed, cut-out, red heart hanging decoration. The heart measures approximately 8” in diameter. In the center of the heart hangs a stuffed figure of a bee. The bee’s wings are spread open and, at the tips of his antennae, are tiny red hearts. Hanging from the bottom of the heart is another fabric stuffed heart with the word “LOVE” printed thereon. This smaller heart measures only 2 ½” in diameter. The entire product hangs from a plastic ring connected to the larger heart by a plastic string.
Item #V2311 is a fabric stuffed red heart about 4” in diameter. A textile bee figure is attached to the center of the heart with glue. The bee has opened wings and antennae topped with red hearts at the ends. A ribbon loop is affixed to the top of the heart for hanging purposes.
Item #V2317 is a stuffed red heart with an attached textile bee hanging from the bottom of the heart. The bee has outstretched wings and antennae topped with red hearts at the ends. The product may be hung from a plastic ring that is attached to the top of the heart with a plastic string.
According to your letter, the subject items are marketed and sold for use on Valentine’s Day. It is your belief that the hanging textile hearts meet the criteria for festive articles as set forth in the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279.
In Midwest of Cannon Falls the court outlined specific guidelines for classification of goods in heading 9505. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:
1. Is not predominately of precious or semiprecious stones, precious metal or
metal clad with precious metal;
2. Functions primarily as a decoration or functional item used in celebration of,
and for entertainment on, a holiday; and
3. Is associated with or used on a particular holiday.
Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.
It is apparent that the items are not made of precious or semiprecious stones, precious metal or metal clad with precious metal. The hearts are purely decorative in their use, having no utilitarian function, and are constructed in the shape of a heart, which is an accepted symbol for Valentine’s Day. In addition, you have indicated that the hearts will be advertised in Russ Berrie’s Valentine’s Day catalog. Based on these findings, and your affirmation that the products will be marketed and sold in association with the claimed holiday, we find that the subject articles will qualify for the festive provision. Your samples are being returned as requested.
The applicable subheading for item numbers V2310, V2311 and V2317, 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