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 H81777 - NY H81823 > NY H81800

Previous Ruling Next Ruling
NY H81800





July 24, 2001

CLA-2-67:RR:NC:SP:222 H81800

CATEGORY: CLASSIFICATION

TARIFF NO.: 6702.90.3500; 6702.90.6500; 8306.10.0000

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

RE: The tariff classification of various articles from China.

Dear Ms. Pearson:

In your letter dated June 1, 2001, you requested a tariff classification ruling.

You have submitted one sample item number T00329, a Framed Love picture. Your letter of inquiry also includes photographs of four additional samples.

Item number T00323 is a metal and glass windchime (photo enclosed). The windchime consists of iron wire with inset glass beads and a red glass heart in the center. There are five hanging metal rods for chimes. Your letter states that this article is composed of 60 percent glass, 5 percent lead and 30 percent iron. It will be sold during the Valentine season.

Item number T00506 is identified as an artificial carnation flower in a wood frame (photo enclosed). The carnation is made of synthetic fibers. The wood frame has an insert made of metal with a Valentine heart-shape cut out in the center. The artificial flower is placed in the heart-shape cut out area. This article is enclosed in a wood frame and covered with glass for protection. Your letter states that this product is composed of 67 percent wood, 15 percent glass, 10 percent metal and 3 percent synthetic fabric. The artificial flower imparts the essential character to this item.

Item number T00273 is a flower heart in a wood frame (photo enclosed). The distressed wood frame shadow box includes a three-dimensional Valentine heart. The heart is made of a styrofoam base with synthetic carnations glued thereon. A man-made fiber ribbon is attached for hanging. This product is composed of 75 percent wood, 15 percent polyester, 5 percent styrofoam and 5 percent ribbon. The artificial flowers impart the essential character to this item.

Item number T00329 is identified as a Framed Love picture (sample enclosed). The wood framed shadow box contains a heart shaped textile doily. The word “Love” is spelled out in paper roses that are glued to the textile doily. A textile ribbon bow is placed below the word “Love”. Another piece of textile ribbon is attached to the backside for hanging the frame. Your letter states that this article is composed of 80 percent wood, 13 percent polyester yarn and 7 percent paper. It is intended to be a Valentine decoration. The artificial flowers impart the essential character to this item.

Item number T00322 is a metal and glass heart (photo enclosed). The metal is fashioned in the shape of a heart. Pink, burgundy and red glass pieces are inserted in the metal. This article includes a stylized metal hook for hanging. It is composed of 80 percent glass, 15 percent iron and 5 percent lead. Your letter states that this article will be sold during the Valentine season.

We are unable to render a classification on item number T00322. This product appears to possess a holiday motif which could influence its classification within the Harmonized Tariff Schedule. If this item is intended for decorative use, and is sold exclusively during a particular holiday, then it would be advisable to submit marketing literature which illustrates this intent. It could be in the form of a brochure, catalog, advertisement, etc. You need to show the stream of commerce in which the product will be sold.

Additionally, if the merchandise appears in more that one catalog, you should submit all pertinent copies to this office.

How will item number T00322 be packaged for retail sale? Will the item be tagged? Will it be sold with a pamphlet or brochure indicating its use? Please forward a sample of the article in its retail package.

The instant products: items number T00323 and T00329 may have a motif that is associated with Valentine’s Day, but it is unlikely they are used to decorate the home for two to three days and then stored away for the next year. To be considered festive articles the products not only must have the correct motif, they must be used in the same manner as the merchandise which defines the class, to decorate the home only for Valentine’s Day. These goods may be given as gifts on Valentine’s Day, but their use is not limited to that day. Therefore, these items are not classifiable within the Festive Articles provision.

The applicable subheading for item number T00323, the metal and glass windchime, will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, and parts thereof, of base metal. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for item number T00506, the artificial carnation flower in a wood frame and item number T00273, the three-dimensional heart made of synthetic carnation flowers in a wood frame, will be 6702.90.3500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. The rate of duty will be 9 percent ad valorem.

The applicable subheading for item number T00329, the framed “Love” picture with flowers made of paper, will be 6702.90.6500, HTS, which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: other. The rate of duty will be 17 percent ad valorem.

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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: