The tariff classification of a Valentine's Day Heart from China

NY C87151 May 19, 1998 CLA-2-95:RR:NC:SP:225 C87151 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Donald A. Keller O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, Missouri 64108 RE: The tariff classification of a Valentine's Day Heart from China Dear Mr. Keller: In your letter dated April 23, 1998 you requested a tariff classification ruling. A sample of the "St. Valentine Gift and Note Presenter", stock #595VB01769U, was received with your inquiry. The article is a three dimensional, textile, heart representation with a sewn in fabric loop for hanging. The heart is made of acrylic felt material and is stuffed with polyester fiber filling. Embroidered within the center of the heart are the words "Friends are for keeps." It is also decorated with a mock representation of a daisy. A small pocket is sewn into the front side of the heart which may be used to insert a small note card or small gift item such as jewelry. You have stated that the product will be marketed and sold for the holiday of St. Valentine's Day. As a result of a court decision involving Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". In the case of a functional item, like the "St. Valentine Gift and Note Presenter," the product must possess certain physical characteristics, as well as, supporting evidence indicating it's intended use and sale in association with the claimed holiday. It is the opinion of this office that the textile heart, which is three dimensional in form and satisfies all other requirements for festive articles, is considered to fall within the realm of festive articles in Chapter 95. Your sample is being returned as requested. The applicable subheading for the "St. Valentine Gift and Note Presenter" 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