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February 3, 1999

CLA-2-95:RR:NC:SP:225 D86933


TARIFF NO.: 9505.90.6000

Ms. Lisa Peterman
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of plastic hearts for Valentine’s Day from China

Dear Ms. Peterman:

In your letter dated January 11, 1999, you requested a tariff classification ruling on behalf of Consolidated Stores Corp.

A sample of “6 Party Baskets,” item #14312399, was submitted for our review. The item consists of six plastic heart shaped baskets packaged together for use as a decoration on Valentine’s Day. The heart shaped baskets measure 2 ¾ inches in height, 2 ¾ inches in width and 1 inches in depth. A swivel plastic handle is attached to the top of each heart. All the hearts are red and decorated with a printed, heart shaped, label on both sides. The printed labels bear the phrase “I Love You,” “Happy Valentines Day,” “Valentine,” and/or contain pictures of cupid or other Valentine related themes. The hearts have an opening at the top where one may insert candies or small objects. Six hearts are packaged together in a plastic bag with a cardboard header. According to your letter, the item will be bought and sold as a decoration for the home on Valentine’s Day.

Examination of the merchandise reveals that the plastic hearts are both decorative, as well as, utilitarian. Items traditionally used in celebration of and for entertainment on a given holiday may qualify as festive provided certain require-ments are met. In the case of a functional article, the product must be a three dimensional, sculpted, full-bodied representation of an accepted symbol of an accepted holiday. Other factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. It has been established that the heart is an accepted symbol of Valentine’s Day, a recognized holiday. The subject “Party Baskets” are designed and marketed in a manner which satisfies all requirements for the festive article provision. Your sample is being returned as requested.

The applicable subheading for the “6 Party Baskets” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain-ment 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.


Robert B. Swierupski

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