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C86015 C8 Ruling Active

The tariff classification of Valentine Hearts from China

Issued April 23, 1998 by U.S. Customs and Border Protection.

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C8 C86015 (April 23, 1998)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The tariff classification of Valentine Hearts from China

CBP rationale

The applicable subheading for the "Wings of Love" 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.

Full text

NY C86015 April 23, 1998 CLA-2-95:RR:NC:SP:225 C86015 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joel K. Simon Serko & Simon, LLP One World Trade Center, Suite 3371 New York, New York 10048 RE: The tariff classification of Valentine Hearts from China Dear Mr. Simon: In your letter dated March 31, 1998, you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc. The items, 4073 and 4075, are called "Wings of Love". Both are stuffed fabric hearts with white wings sewn to them. Item 4073 is dark pink and measures approximately 11 inches in diameter (including the wings). Item 4075 is deep red and measures approximately 22 inches in width (including the wings). Both have attached loops allowing them to be hung. The items are designed for and will be marketed and sold as decorations for the home on Valentine's Day and will be so advertised in Russ Berrie's 1999 Valentine's Day catalog. The applicable subheading for the "Wings of Love" 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. 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 Alice J. Wong at (212) 466-5538. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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