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HQ 951140

December 16, 1992

CLA-2 CO:R:C:F 951140 LPF


TARIFF NO.: 6307.90.99

Mr. Allan Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: Modification of NYRL 852042; Stuffed textile heart and "Valentine's Day die" in 6307 HTSUSA; Other made up textile articles

Dear Mr. Kamnitz:

In New York Ruling Letter (NYRL) 852042, issued May 7, 1990, a stuffed textile heart and "Valentine's Day die" were classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Festive, carnival or other entertainment articles,...: Other: Other." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.


The first article at issue, style 3863, is a stuffed textile, red heart approximately five inches in height, six inches across at the widest point and about two inches deep. It includes a small heart-shaped paper sticker with the words "I love you." The second article, style A0071, is a stuffed textile "Valentine's Day die." The article is cube-shaped with six panels and, depending on the type, it has either white or red hearts printed on the panel. The number of hearts on the five panels vary, and the words "I love you" are printed on the remaining panel. The die includes a loop, thus, enabling one to hang the article.


Whether the stuffed textile heart and "Valentine's Day die" are classifiable in heading 9505 as festive articles, or rather in heading 6307 as other made up (textile) articles.


The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The EN's to 9505 indicate that the heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

First, the articles are made of non-durable material. Customs will consider articles, such as the textile heart and die, to be made of non-durable material since they are not designed for sustained wear and tear, nor are they purchased because of their extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal).

Next, the articles' primary function is decorative, as opposed to, utilitarian. It is apparent, the heart and die serve no useful function besides their role as a decoration.

However, when examining the textile heart and die, as a whole, it is evident that the articles are not traditionally associated or used with a particular festival. The heart and die are not ejusdem generis with those articles cited in the EN's to 9505, as exemplars of traditional, festive articles. On the contrary, hearts may serve to express love or affection not only on Valentine's Day, but also on other occasions, such as, anniversaries, birthdays, etc. The articles must be classified elsewhere.

Heading 6307 provides for other made up textile articles. The EN's to 6307 indicate that the heading covers, "...made up articles of any textile material which are not included more specifically...elsewhere in the Nomenclature." Because the articles are not included elsewhere in the HTSUSA, they are classifiable in heading 6307. The applicable subheading is 6307.90.99.


The textile heart and "Valentine's Day die" are classifiable in subheading 6307.90.99, HTSUSA, as "Other made up [textile] articles, including dress patterns: Other: Other: Other." The general column one rate of duty is 7 percent ad valorem. We note that the ruling being modified indicated a general column one rate of duty of 3.1 percent ad valorem.

This notice should be considered a modification of NYRL 852042 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 852042 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL 852042 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.


John Durant, Director
Commercial Rulings Division

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