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NY G82505

October 25, 2000

CLA-2-39:RR:NC:SP:222 G82505


TARIFF NO.: 3926.40.0000

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P. O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of plastic heart-shaped articles from China.

Dear Mr. Sirico:

In your letter dated September 21, 2000, on behalf of your client Heavenly Hearts, LLC, you requested a tariff classification ruling.

The submitted samples are identified as the Heavenly Heart icons. They are heart-shaped plastic articles that are made in various colors and sizes. Your letter of inquiry states that some of the hearts will be marketed during the Christmas holiday season. They will have a holiday ribbon and holly affixed to the heart. Other hearts with a ribbon will be marketed as special occasion decorative ornaments. You further state that each heart will be individually packaged in a box marked with the country of origin.

The holly on the so called Christmas hearts is so small as to be insignificant. These items appear to be of a kind which may be marketed and used at various times and perhaps year round. There is nothing about these items either with “holly” or boxes saying “Christmas ornament” which dedicates them for use during the Christmas season.

The samples are returned as you requested.

The applicable subheading for all of the heart-shaped articles will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Masterson at 212-637-7090.


Robert B. Swierupski

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