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NY 852042


May 07, 1990

CLA-2-95:S:N:N3D:225-852042

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of Valentine articles from Korea

Dear Mr. Kamnitz:

In your letter dated April 27, 1990 you requested a tariff classification ruling on behalf of your client, Ace Novelty Company.

The first item, style 3863, is a plush stuffed red heart five inches in height, six inches across at the widest and about two inches deep. It has a small heart-shaped paper sticker with the words "I love you". The second item, style A0071, is a stuffed Valentine's Day die. Covered in red with white hearts, white with red hearts or pink with red hearts, it has hearts printed on all but one panel. The words "I love you" are printed on the remaining panel. There is a loop so the die may be hung.

The applicable subheading for the plush heard and the Valentine's Day die 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 duty rate will be 3.1 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. One of the two samples submitted to this office was found to be not legally marked. The stuffed Valentine's Die has a folded tag sewn into one seam. On one side is the name Ace and three U. S. locations. On the other side is a listing of various states and their licence numbers. Made in Korea is at the bottom of this list. For legal marking, the letters in the country of origin name must be as large or larger than those showing any United States locations. Additionally, your country of origin name must be in close proximity to the U.S. locations. It should be directly above, below or next to the U.S. locations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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