CLA-2 CO:R:C:G 083965 SS 837420
Ms. Helen Sena
Russ Berrie & Co., Inc.
111 Bauer Drive
Oakland, NJ 07436
RE: Tariff classification of floral sticks
Dear Ms. Sena:
This is in response to your letter dated February 16,
1989, requesting a tariff classification ruling for products
described as floral sticks imported from Taiwan, under the
Harmonized Tariff Schedule of the United States.
FACTS:
The merchandise under consideration consists of decorated
wooden sticks designated # 4123, an Easter Stick, # 4124, a
Valentine's Day stick, and # 4125, a Mother's Day stick.
The Easter Stick has a flat wooden egg attached by a
spring to the top of the stick. The wooden egg is decorated
with painted flowers and the words "You're Egg-stra Special."
Pastel colored ribbons form a bow around the spring.
The Valentine's Day stick has a superimposed bear and is
attached to the stick by a spring. The words "I love you" are
written across the bear. Ribbons tie a bow around the spring.
No sample was submitted for the Mother's Day stick.
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the heading and any relative Section or Chapter notes.
- 2 -
Heading 9505, HTSUS, provides, in relevant part, for
festive, carnival or other entertainment articles. The
merchandise under consideration consists of articles
celebrating festive occasions such as Valentine's Day, Mother's
Day and Easter. Accordingly, these items are properly
classifiable under this heading.
HOLDING:
The articles under consideration, wooden decorated sticks
celebrating festive occasions are properly classifiable under
subheading 9905.90.60, HTSUS, dutiable 3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
singh library 083965
6cc: Area Director, New York (NIS-225)
SSingh:jaj:6/15/89