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NY I87030

October 18, 2002

CLA-2-95:RR:NC:SP:225 I87030


TARIFF NO.: 6307.90.9889; 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of an Airblown Candy Hearts & Bear Assortment from China.

Dear Ms. Davenport:

In your letter dated September 30, 2002, you requested a tariff classification ruling.

The assortment submitted, Style #04118-A, Airblown Candy Hearts & Bear Assortment, consists of a four candy hearts design and a bear design that are made of nylon. Each design is connected to a stand containing a metal fan with a plug-in electrical cord. The four candy hearts design features hearts of different colors and sizes, with one heart containing the words “Happy Valentine.” The bear design features a bear holding a heart with the words “I Love You.” Each design also has yard stakes and tethers for use as lawn decorations and, once the fan is turned on, the decoration is inflated.

This office considers the four candy hearts design a festive article due to the written words “Happy Valentine” which ties this limited use item to that holiday. Conversely, although the bear design is intended for Valentine’s Day, the bear is not a symbol of the holiday, nor are the words “I Love You” limited to Valentine’s Day. Therefore, the bear design will be classified separately from the four candy hearts design as a textile article, due to the essential character of the bear design being imparted by the textile.

The applicable subheading for the Airblown Bear of Assortment #04118-A will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articlesOther.” The rate of duty will be seven percent ad valorem.

At the present time, merchandise classifiable under subheading 6307.90.9889, HTS, from China, is not subject to any quota or visa requirements.

The applicable subheading for the four Airblown Candy Hearts of Assortment #04118-A will be 9505.90.6000, 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.

Your assortment is being returned upon your request.

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 Wong at 646-733-3026.


Robert B. Swierupski

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