CLA-2-95:S:N:N3D:225-852042
Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of Valentine articles from Korea
Dear Mr. Kamnitz:
In your letter dated April 27, 1990 you requested a tariff
classification ruling on behalf of your client, Ace Novelty
Company.
The first item, style 3863, is a plush stuffed red heart
five inches in height, six inches across at the widest and about
two inches deep. It has a small heart-shaped paper sticker with
the words "I love you". The second item, style A0071, is a
stuffed Valentine's Day die. Covered in red with white hearts,
white with red hearts or pink with red hearts, it has hearts
printed on all but one panel. The words "I love you" are printed
on the remaining panel. There is a loop so the die may be hung.
The applicable subheading for the plush heard and the
Valentine's Day die 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 duty rate will be 3.1 percent ad valorem.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked as permanently and conspicuously as the article will
permit. One of the two samples submitted to this office was
found to be not legally marked. The stuffed Valentine's Die has
a folded tag sewn into one seam. On one side is the name Ace and
three U. S. locations. On the other side is a listing of
various states and their licence numbers. Made in Korea is at
the bottom of this list. For legal marking, the letters in the
country of origin name must be as large or larger than those
showing any United States locations. Additionally, your country
of origin name must be in close proximity to the U.S. locations.
It should be directly above, below or next to the U.S.
locations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport