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July 13, 1999

CLA-2-70:RR:NC:2:226 E83867

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 3926.40.0000; 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a decorative glass article, a Valentine article and a plastic article from China

Dear Mr. Hoffacker:

In your letter dated June 22, 1999, on behalf of your client, Consolidated Stores, Inc., you requested a tariff classification ruling. You have not provided samples, however, three photographs depicting the items were submitted with your ruling request.

Item #M243568 is a red heart-shaped glass article measuring approximately five and one-quarter inches by four and one-quarter inches by two and one-quarter inches.

You indicated in your letter that the unit for this item is $0.88.

The applicable subheading for the heart-shaped glass article (Item # M243568) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposesÂ: other glassware: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.

Item #936035 is a polyfoam red heart-shaped ornament. A long (J-Hook) wire pick is attached to the ornament. The item measures approximately ten and one-quarter inches by one inch by ten inches in height.

The applicable subheading for the heart-shaped ornament pick (Item #M936035) will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 and 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Because the above two items lack a reference to ValentineÂ’s Day, their use is not limited to that holiday.

Item #M936037 is a polyfoam red heart-shaped Valentine’s Day ornament attached to a wire pick. The item features, in white lettering, the inscription “Happy Valentine’s Day.” Red and white ribbons are glued to the pick. The item measures approximately one and one-quarter inches by three and one-half inches by three and one-half inches in height.

The applicable subheading for the heart-shaped “Happy Valentine’s Day” pick (Item #M936037) 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.

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 Jacob Bunin at 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,

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