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NY D82954




October 9, 1998

CLA-2-95:RR:NC:SP:225 D82954

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ken August
Easter Unlimited, Inc.
80 voice road
Carle Place, NY 11514

RE: Classification of Decorative Festive Hearts

Dear Mr.August:

In your letter dated Sept. 28, 1998 you requested a tariff classification ruling.

Item #6206, Messages of Love, is an assortment of five and three quarter inch beanbag red velvet hearts with white lace trim and a textile loop. Each heart is embroidered with a saying and is sold as part of the Valentine's Day line of merchandise. The hearts are purely decorative.

Based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be 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.

In the case of the "Messages of Love" we find that the product serves as a decoration. It has been established that Hearts are an accepted symbol of Valentine's Day, a recognized holiday. This office finds that the instant product satisfies all requirements for festive articles and will now be considered within the festive provision of Chapter 95.

The applicable subheading for item #6206, Messages of Love will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: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) 466-5538.

Sincerely,

Robert B. Swierupski
Director National Commodity

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