CLA-2 CO:R:C:G 085512 NLP
Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005
Re: Reconsideration of New York Ruling Letter 839202 of April 1,
1989; polyester filled heart-shaped articles of textile
materials from Korea ("Heart Throbs")
Dear Ms. Fumagalli:
In New York Ruling Letter (NYRL) 839202, dated April 1,
1989, we held that articles referred to as "Heart Throbs" were
classifiable under subheading 6307.90.9030, Harmonized Tariff
Schedule of the United State Annotated (HTSUSA), which provides
for other made up articles of textile materials, dutiable at 7
percent ad valorem. We have reconsidered this ruling and have
concluded that it does not reflect the correct classification of
the merchandise.
FACTS:
The articles in question are 3 inch tall hearts covered with
a woven man-made textile material and filled with a shredded
polyester fiber. Each heart has a loop at the top for hanging
and a humorous message printed on the front. The hearts are
called "Heart Throbs".
ISSUE:
Whether the "Heart Throbs" are classifiable under subheading
6307.90.9030, which provides for other made up articles of
textile materials, or subheading 9505.90.6000, which provides for
festive, carnival, or other entertainment articles, including
magic tricks and practical joke articles; parts and accessories
thereof: other: other?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined according to the terms of the
headings and any relevant section or chapter notes.
Heading 9505, HTSUS, provides for festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles; parts and accessories thereof. The Explanatory Notes
are the official interpretation of the HTSUS at the international
level. Explanatory Note (A)(1) in Heading 9505 states that the
heading covers festive, carnival or other entertainment articles
including "....other decorations which are traditionally
associated with a particular festival."
The items in question are non-functional decorative items
representing one of the most common symbols of Valentine's Day;
the red heart with or without the presence of words. In
addition, your letter, dated March 30, 1989, states that these
items will be part of Dakin's Valentine's Day novelty line.
Therefore, the merchandise under consideration consists of
articles celebrating the festive occasion of Valentine's Day.
Accordingly, these items are properly classifiable under Heading
9505.
HOLDING:
The "Heart Throbs" are classifiable under subheading
9505.90.6000, 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 is 3.1 percent ad valorem.
New York Ruling Letter 839202 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division