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August 25, 1999

CLA-2-95:RR:NC:SP:225 E85226


TARIFF NO.: 9505.90.6000

Ms. Jill Citrowske
Impact Plastics, Inc.
1 E. Industrial Blvd.
Maynard, MN 56260

RE: The tariff classification of lighted decorations for Valentine’s Day from China

Dear Ms. Citrowske:

In your letter dated July 16, 1999 you requested a tariff classification ruling.

The “Double Heart,” number 29551, and “Arrow Heart,” number 29552, are lighted decorations for use on Valentines Day. Both items are composed of plastic heart-shaped frames that support a miniature electric light set in the same configuration. The “Double Heart” projects the image of a small heart within a larger heart, while the “Arrow Heart” depicts a broken arrow through the heart. Each heart is packaged with two replacement bulbs and a suction cup with a metal hook for hanging purposes. The product serves purely as a decoration for the home.

According to your letter, the subject items are marketed and sold for use on Valentine’s Day. It is your belief that the decorative hearts should be classified as a festive article within Chapter 95.

A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. Since the instant product is strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed.

It has been established that hearts are an accepted symbol of Valentine's Day, a recognized holiday. In addition, this office is satisfied with your affirmation that the articles are marketed and sold in association with the claimed holiday. Based upon these findings, it our opinion that the illuminated heart decorations are classifiable as festive articles in Chapter 95.

The applicable subheading for the “Double Heart,” number 29551, and “Arrow Heart,” number 29552, 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.


Robert B. Swierupski

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