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

NY C87530 June 1, 1998 CLA-2-95:RR:NC:SP:225 C87530 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Arlen T. Epstein Serko & Simon, LLP 1 World Trade Center, Suite 3371 New York, N.Y. 10048 RE: The tariff classification of a Valentine's Day mobile from China Dear Mr. Epstein: In your letter dated May 6, 1998 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc. The article under consideration is referred to as a "Valentine Heart Mobile" item number 4081. The mobile is composed of a plastic loop, secured by strands of cord to a round wooden ring from which textile hearts are suspended. Each heart measures approximately 2 1/2 inches in width and is stuffed with a traditional stuffing material. The hearts vary in colors of red, pink and purple. They are suspended from the ring in a cascading fashion. It is your belief that the described mobile is properly classified in Chapter 95 as a festive article based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279. As a direct result of this case, 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". 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. Since the instant product is strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed. It has been established that hearts are an accepted symbol of Valentine's Day, a recognized holiday. In addition, the supporting evidence regarding the circumstances of sale for the product in association with the claimed holiday has been satisfied. Accordingly, we find that the decorative heart mobile will now qualify as a festive article of Chapter 95. The applicable subheading for the "Valentine Heart Mobile," item number 4081, 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