CLA-2-95:L:OFO:D22 G83808
Ms. Kris Spurbeck
Target Corporation
1000 Nicollet Mall
Minneapolis, Minnesota 55403
RE: The tariff classification of Valentine’s Day decorations from China
Dear Ms. Spurbeck:
In your letter dated October 23, 2000, you requested a tariff classification ruling.
Two styles of heart-shaped decorations were submitted with your request. Style T09383 is a styrofoam heart measuring 9 inches in width and 9 inches in height. The article is covered entirely with red polyester flocking. The top of the heart has a red sheer ribbon for hanging. Style T09380 is a 6 inch fabric heart–shaped wreath with a red sheer ribbon for hanging. The article has cotton stuffing and cardboard interior. The frontal side is adorned with sequin and plastic beads. Your samples are being returned as requested.
Based on the court decision of Midwest of Cannon Falls Inc.vs. U.S. 96-1271, - 1279, we have accepted certain articles in Chapter 95 that are representations of accepted symbols for a recognized holiday. A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.
The red-colored hearts are used for the sole purpose of ornamentation. The instant product has no functional use and is strictly decorative in nature. Traditionally hearts are used in celebration of and for entertainment on Valentine’s Day. It has been established that hearts are an accepted symbol of Valentine's Day, a recognized holiday. The subject hearts possess an accepted motif or symbol of the recognized holiday and are marketed in a manner that satisfies all requirements for the festive article provision in Chapter 95.
The applicable subheading for the heart decorations 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.
If you have any questions regarding the ruling, contact Field National Import Specialist Dennis Tijerina at (956) 794-9501 or National Import Specialist Alice Wong at (212) 637-7028.
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.
Sincerely,
Eugenio Garza Jr.
Port Director
Laredo, Texas