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NY J89831




October 21, 2003

CLA-2-95:RR:NC:SP:225 J89831

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a “Light Up Sparking Heart” from China.

Dear Mr. Williams:

In your letter dated October 15, 2003, you requested a tariff classification ruling.

You submitted a sample of a “Light Up Sparking Heart” identified as style number 50065. The assortment consists of 2 designs of a decorative red heart made of 100 percent ethylene vinyl acetate that measures approximately 6 inches in height and 6 inches across and is mounted on a metal spring-like base. The heart is decorated in its center by a smaller polyester fabric heart that measures approximately 2 inches in height and 2 inches across. The word “Love” is in the center of one design. The words “Be Mine” are in the center of the second design. The assortment will be imported with an UL electric cord that has a light bulb at one end that can be inserted into a hole in the back of the heart as the other end of the cord is plugged into an electrical outlet. When this occurs, the entire heart is illuminated. The assortment is marketed and sold as a household decoration for the Valentine’s Day holiday and has no utilitarian function.

Your sample is being returned via the express service for which you purchased a shipping label.

The applicable subheading for the “Light Up Sparking Heart” identified as style number 50065 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 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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