CLA-2-96:RR:NC:SP:236 K87932
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Fortune Hearts, Item-6076, from China
Dear Ms. Tsiavos:
In your letter dated July 14, 2004, you requested a tariff classification ruling.
The sample submitted, Fortune Hearts, is a red wax molded into the shaped of a heart measuring approximately 1 ½” in length and ½ “ in thickness. Each heart is hollow and contains a white piece of paper with a printed love message. According to your letter, you indicated that, one must break the wax heart in order to retrieve the message. This product is being marketed as a novelty item.
The applicable subheading for the Fortune Hearts will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The sample you have submitted is not in conformity with 19 U.S.C. 1304.
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 Debra Wholey at 646-733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division