United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H81296 - NY H81354 > NY H81325

Previous Ruling Next Ruling
NY H81325

June 15, 2001

CLA-2-95:RR:NC:SP:225 H81325


TARIFF NO.: 9505.90.6000; 9505.10.2500; 8007.00.1050

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Road
Eden Prairie, Minnesota 55344

RE: The tariff classification of Valentine wall hangings and decorative rings for stemware from China

Dear Ms. Pearson:

In your letter dated May 15, 2001, received in this office on May 22, 2001, you requested a tariff classification ruling.

The “Felt Heart Wreath”, item #T00281, is a wreath shaped decoration with a ribbon loop at the top for hanging. The article is composed of red felt hearts, stuffed with fiberfill, and glued to a fabric covered cardboard ring. Two smaller sized flat hearts are glued to the top of each stuffed heart. The flat hearts are sewn with a white decorative stitching around the edge. According to your letter, the heart wreath is marketed and sold for Valentine’s Day.

The “Glass Valentine Heart”, item #T00282, is a molded glass representation of a red heart with a red ribbon loop tied through a tiny hole at the top. The article is sold for use as a decoration on Valentine’s Day.

The “Decorative Rings for Stemware”, item #T00283, consists of 6 individual rings designed to wrap around the stem of a glass. The rings have no utilitarian function and merely serve as decorations. Each item is made of tiny glass beads on a wire ring with a dangling pewter ornament attached at the middle. A different pewter ornament is attached to each of the six rings. The ornaments depicted include a decorated Christmas tree, Christmas wreath, Christmas stocking, a star, snowflake and a snowman.

This office finds that the heart decorations, item’s #T00281 and #T00282, which are marketed and sold for use on Valentine’s Day will be accepted as having met the requirements for the festive article provision.

The applicable subheading for the “Felt Heart Wreath”, item #T00281 and “Glass Valentine Heart”, item #T00282, 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.

With respect to the “Decorative Rings for Stemware” assortment, we find that only those articles which are closely associated with Christmas will qualify for classification as a festive article. Therefore, only the Christmas tree, Christmas wreath and Christmas stocking are viewed as symbols related to the holiday. The other styles are more appropriately classified elsewhere.

The applicable subheading for the pewter stemware rings depicting a Christmas tree, Christmas wreath and Christmas stocking, will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The representation of a generic star is not intrinsically linked to Christmas and therefore does not satisfy the requirements for classification as a festive article.

The applicable subheading for the pewter stemware rings depicting a star will be 8007.00.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin, used for household, table or kitchen use. The rate of duty will be 2.1 percent ad valorem.

The pewter snowflake and snowman stemware rings are seasonal merchandise and not necessarily associated with a particular holiday. However, in Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles.” The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of the snowflake and snowman stemware rings may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling on these items.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling with respect to the snowflake and snowman designs. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.

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

Previous Ruling Next Ruling

See also: